Research Handbook on European Union Taxation Law PDF Download

Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 672

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Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages :

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Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Author: Pietro Boria
Publisher: Springer
ISBN: 3319539191
Category : Law
Languages : en
Pages : 208

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Book Description
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Author: Paula Giliker
Publisher: Edward Elgar Publishing
ISBN: 178536572X
Category :
Languages : en
Pages :

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Book Description
The Research Handbook on EU Tort Law focuses on the study of the law of tort/delict/non-contractual liability of the European Union and examines the institutional liability of the EU, Francovich liability, and liability arising from a variety of EU secondary legislation (directives/regulations). The impact of EU tort law on national legal systems is wide-ranging, covering areas such as consumer law, competition law, data protection law, employment law, insurance law and financial services law. It also discusses the potential development of a European culture of tort law and harmonisation. This comprehensive Research Handbook contains contributions from leading authors in their field, representing a cross-section of European jurisdictions. It offers an authoritative reference point for academics, students and practitioners studying or working in this field, but one which is also accessible for those approaching the subject for the first time.

Author: MARJAANA. HELMINEN
Publisher:
ISBN: 9789087226411
Category :
Languages : en
Pages :

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Book Description

Author: Thomas Eger
Publisher: Edward Elgar Publishing
ISBN: 1781005273
Category : Political Science
Languages : en
Pages : 445

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Book Description
This comprehensive volume comprises original essays by authors well known for their work on the European Union. Together they provide the reader with an economic analysis of the most important elements of EU law and the mechanisms for decisions within the EU. The Handbook focuses particularly on how the development of EU law negotiates the tension between market integration, national sovereignty and political democracy. The book begins with chapters examining constitutional issues, while further chapters address the establishment of a single market. The volume also addresses sovereign debt problems by providing a detailed analysis of the architecture of the EU's monetary institutions, its monetary policy and their implications. The depth and breadth of the Handbook's coverage make it an essential reference for students, scholars and policymakers interested in the complexities of the European Union.

Author: Kostakopoulou, Dora
Publisher: Edward Elgar Publishing
ISBN: 1788972902
Category : Law
Languages : en
Pages : 424

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Book Description
This Research Handbook provides a panoramic guide to the study and research of EU citizenship and its development within a challenging environment characterised by restrictive access to social benefits, Brexit, Euroscepticism and Covid-19. It combines theoretical perspectives with analyses of both the existing and future rights, duties and social protection that EU citizens ought to enjoy in a democratic and principled European Union.

Author: Leigh Hancher
Publisher: Edward Elgar Publishing
ISBN: 1789909252
Category : Law
Languages : en
Pages : 384

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Book Description
This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.

Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 1788975375
Category : Law
Languages : en
Pages : 416

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Book Description
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Author: Federico Fabbrini
Publisher: Edward Elgar Publishing
ISBN: 1788972341
Category : Law
Languages : en
Pages : 592

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Book Description
p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 10.0px Arial} This comprehensive Research Handbook analyses and explains the EU’s complex system of economic governance from a legal point of view and looks ahead to the challenges it faces and how these can be resolved. Bringing together contributions from leading academics and top lawyers from EU institutions, this Research Handbook is the first to cover all aspects of the Eurozone’s legal ecosystem, and offers an up-to-date and in depth assessment of the norms and procedures that underpin the EU’s economic, monetary, banking, and capital markets unions.