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Terra/Wattel European tax law. Volume 1, General topics and Direct Taxation / edited by Peter J. Wattel, Otto Marres, Hein Vermeulen
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Edité par Wolters Kluwer - 2019 - Seventh edition
The seventh edition of this two-volume set (this is volume I) brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of 'European Tax Law' offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court's case law in tax matters
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