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This handbook is a concise guide for all those who aim at obtaining
a basic knowledge of European tax law. Designed for students, it
should also be useful for experienced international tax specialists
with little knowledge of European law, European law specialists who
are reluctant to approach the technicalities of direct taxation and
non-Europeans who deal with Europe for business or academic reasons
and need to understand the foundations of European tax law. This
book should also help academics without a legal background to
approach the technical issues raised by European Union tax law.
This edition contains selected relevant information available as of
30 June 2022. It retains all of the features and tools contained in
the previous editions (including the final charts, which our
readers very much appreciate). In this edition we have also
included a list of relevant documents and a selection of reference
textbooks on European tax law in five languages, which we found of
potential interest to our readers.
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