Introduction to European Tax Law on Direct Taxation

S. 7Preface 1st edition

Direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law.

This book will serve as an introduction to European direct taxation for both students and practitioners. However, we hope that this book will also be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain, as well as to tax law experts who have so far been not familiar with the problems of compatibility with European law. Our intention was not to focus on a specific national tax system. Therefore, we hope that students and practitioners throughout Europe (and outside Europe as well) will find this book helpful.

This book is the result of a joint project that has been conducted at the Institute for Austrian and International Tax Law (WU) in Vienna. All authors are part of the research team of the Institute. We would like to thank Kasper Dziurdz, who did essential work in the preparatio...