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Terra/Wattel – European Tax Law
Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto Marres is professor at the ACTL and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is professor at the ACTL and Director of PwC’s EU Direct Tax Group. The seventh edition of this two-volume set 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 c...
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Indirect Discrimination
Updated habilitation thesis, submitted in 2003 to the Law Faculty of the University of Basel, analysing indirect discrimination in a broad and comparative context. Focuses on the development of the legal concept in EC law and its application in a great number of areas, including internal taxation of goods, freedom of establishment, sex equality, etc. Discusses demarcation issues between direct and indirect discrimination, and applying the concepts in concrete cases.
Direct Taxation
At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.
European Tax Law
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes & tax policies insofar as is necessary for a common market affects taxation & tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy & their implications. It provides a detailed discussion of European integration & Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force & pending. The book's clear, straightforward coverage includes the following: . tax measures already taken at the Community level & their legal basis; . the current state of positive harmonisation as manifested in EC re...
Towards a Homogeneous EC Direct Tax Law
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
The Resolution of International Tax Disputes
The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right f...
Brexit: A Way Forward
The outcome of the European Union membership referendum in 2016 has presented the United Kingdom with one of its greatest challenges of modern times. As negotiations for an exit strategy continue, this volume looks to open up conversations on the socio-legal implications of such a monumental transition. Aimed at addressing issues relating to Brexit that affect every aspect of British society, this book seeks to not just list the problems but to offer viable solutions for “the way forward”. Divided into three parts, this book presents a comprehensive yet accessible discussion of the impact of Brexit on the United Kingdom. Part I brings together three social studies that reveal that Brexit...
Yearbook of European Law 2009
Now in its 28th year, the Yearbook of European Law is one of the most highly respected periodicals in the field. Featuring extended essays from leading scholars and practitioners, the Yearbook has become essential reading for all involved in European legal research and practice. This year's issue includes a special symposium on the recent Kadi case in the European Court of Justice, with contributions by Giorgio Gaja, Christian Tomuschat, Enzo Cannizzaro, Riccardo Pavoni and Martin Scheinin.
"Taxes Covered"
"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of ...
