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|Whether student, international tax specialist or european law specialist: „Introduction to European Tax Law on Direct Taxation” is a concise guide to gain basic knowledge of European tax law.|
This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and significantly revises the structure and content of the chapters on fundamental freedoms and State aid. Further, it has updated all chapters, including numerous developments on mutual assistance in tax matters, added an entirely new chapter on the anti-tax avoidance directive (the so-called ATAD) and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive.
The authors and editors trust that, with its updated content and tools, this book will remain an indispensable tool to consult for even the most experienced European direct tax law experts.