Introduction to European Tax Law on Direct Taxation by Michael Lang

Introduction to European Tax Law on Direct Taxation

Sixth Edition

Michael Lang, Pasquale Pistone, Josef Schuch

Spiramus Press · Print & ebook · September 4, 2020

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law.

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Who it’s for
A concise handbook covers European direct taxation, state aid, and EU fundamental rights.
Themes
European direct tax law, EU state aid and fundamental rights
Genres
Tax Law, International Taxation

About this book

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law.

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The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law. During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes. This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

European Direct Tax

A concise handbook covers European direct taxation, state aid, and EU fundamental rights.

Come here for

  • Foundations of European tax law
  • A concise introduction to direct taxation

Expect

  • Discussion of state aid and fundamental rights’ growing impact on direct taxation
  • Information available as of 30 June 2020

Where it sits

Tax Law76%
International Taxation67%

Percentages are BookFrontier’s reading of the book.

Publisher categories

  • Taxation
  • Corporate Taxation
  • International Taxation
Authors
Michael Lang, Pasquale Pistone, Josef Schuch
Publisher
Spiramus Press
Published
September 4, 2020
Format
Print & ebook
Theme
European direct tax law · EU state aid and fundamental rights
Reading lane
Taxation