Introduction to European Tax Law on Direct Taxation

Beschreibung

Whether students, international tax specialists or European law specialists: This handbook is a concise guide to gain basic knowledge of European tax law. In the eighth edition, the EU Global Minimum Tax Directive is covered in a separate chapter.

Basic knowledge of European Tax Law

This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts.

The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.

Autor*in

Lukasz Adamczyk

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europäisches Recht EU-Recht international direkte Steuern European Tax Law Direct Taxation Grundfreiheiten Steuerrecht

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