Introduction to European Tax Law on Direct Taxation

S. 5Preface 3rd edition

The development of European Union tax law has picked considerable speed over the past two years. A constant and periodical update is therefore essential for all those who want to keep a focused view of the actual limits set to the exercise of national taxing powers and the correct interpretation and application of primary and secondary Union law in tax matters. For the same reason an update was necessary also for this textbook. This edition records a still growing trend for negative integration of direct taxes, which broadens the spectrum of areas within which settled case law on fundamental freedoms exists, features a higher number of infringement procedures and a sharp increase in the relevance and application of the prohibition of State aids, which suggested a structural change to Chapter three of the book. Over the same period, tax directives have been upgraded in order to bring mutual assistance back in line with the most advanced international standards. A further growth of positive integration of direct taxes is expected in the near future to take place through enhanced cooperation, perhaps supplemented by soft some coordination contour measures.

This third ...