Introduction to European Tax Law on Direct Taxation

S. VPreface 4th edition

While keeping its traditional concise analysis of European direct taxation, this 4^th edition of our primer contains some significant changes, which go well beyond the traditional update that has characterized the previous editions. These changes affect the structure and content of some chapters without altering the total number of chapters.

The changes were primarily made to adapt our analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a supranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.

The interaction of the above factors in the international tax scene has revitalized attempts to achieve positive integration within the European Union, especially in the form of tax coordination, which now supplements the mature and settled case law of the European Court of Justice on direct taxation. Furthermore, there are clear indications that in direct taxation the releva...