Librería Portfolio

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. 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.



Preface 6th edition ................................................................................................ V
List of Authors ..................................................................................................... VII
List of Abbreviations ........................................................................................... XI
Lukasz Adamczyk/Alicja Majdanska
Chapter 1 - The Sources of EU Law Relevant for Direct Taxation .............. 1
Pasquale Pistone/Rita Szudoczky
Chapter 2 - Coordination of Tax Laws and Tax Policies in the EU ............ 37
Ivan Lazarov
Chapter 3 - The Relevance of the Fundamental Freedoms for Direct
Taxation ................................................................................................................ 63
Alexandra Miladinovic
Chapter 4 - The State Aid Provisions of the TFEU in Tax Matters ............. 105
Mario Tenore
Chapter 5 - The Parent-Subsidiary Directive ................................................. 145
Matthias Hofstätter/Daniela Hohenwarter-Mayr
Chapter 6 - The Merger Directive .................................................................... 171
Dimitar Hristov
Chapter 7 - The Interest and Royalties Directive ........................................... 195
Sriram Govind/Stephanie Zolles
Chapter 8 - The Anti-Tax Avoidance Directive ............................................. 215
Michael Schilcher/Karoline Spies/Sabine Zirngast
Chapter 9 - Mutual Assistance in Direct Tax Matters ................................... 249
Jean-Philippe Van West/Christiane Zöhrer
Chapter 10 - The EU Arbitration Convention and Dispute Resolution
Directive ................................................................................................................ 299
Table of CJEU Case Law ..................................................................................... 321
Index ...................................................................................................................... 345