Introduction to European Tax Law on Direct Taxation

S. VPreface 8^th edition

In recent years, EU tax law has steadily evolved with new legislation having been proposed as well as implemented. Furthermore, CJEU jurisprudence has shaped and refined the boundaries of both direct and indirect taxation. In order to remain up to date, this handbook is a useful guide in portraying the foundations and changes in the field of European direct taxation.

The most impacftful development of the last two years was the introduction of the EU Global Minimum Tax Directive in December 2022. The project of introducing an effective global minimum tax of 15 percent with all the challenges attached has been a milestone in European Direct Taxation and highlights the potential for further development. For this reason, an entirely new chapter on the Global Minimum Tax Directive has been added in the eighth edition.

Furthermore, the chapters on EU sources relevant for direct taxation (Chapter 1) and on coordination of EU tax laws and tax policies (Chapter 2) have been substantially restructured and adapted for easier readability and a more coherent structure.

Additionally, all chapters have been updated to reflect the latest developments in European direct taxation. T...