EAN: 9783406743955

EU TAX LAW - JULIANE KOKOTT LEINEN

The Book Taxes are the lifeblood of government. (U.S. Supreme Court 1935). They are the
fundament of statehood  but more and more the subject of European regulation and international
concern. This book systematically analyses the Tax Law of the European Union  which has
developed in the space between the national legal orders of the Member States on the one hand
and the international regime (particularly the influences of the OECD  including BEPS) on the
other. In that framework  the author considers the whole body of the Tax Law of the European
Union: the general principles applicable to both direct and to indirect taxation  the principle
of equality and its more specific expressions in the basic freedoms and the prohibition of
State aid  the principles of neutrality and ability to pay  taxpayers' fundamental rights  the
justifications of infringements -- balanced allocation of taxing powers  including the fight
against tax avoidance  secondary legislation in the area of direct taxes  and details of the
Union's VAT law and excises taxes. The reader will find everything in this book. The advantages
at a glance comprehensive and systematic update of the vast case-law of the ECJ detailed
analysis of the various EU tax law problems  including VAT the broad context of constitutional
and international law The target group For Tax lawyers  both academics and practitioners 
active in the areas of direct or indirect taxation. Teachers and practitioners of EU law 
students.

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