Research Handbook on European Union Taxation Law

Edited by Christiana HJI Panayi, Professor of Tax Law, Queen Mary University of London, UK, Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg and Edoardo Traversa, Professor of European and International Tax Law and Policy, Faculty of Law and Criminology, UCLouvain, Belgium

Contents:

Foreword
Koen Lenaerts

1 Introduction to Research Handbook on European Union Taxation Law 1
Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa

PART I GENERAL PRINCIPLES OF EU TAX LAW
2 EU power to tax: Competences in the area of direct taxation 11
Georg Kofler
3 Equality, ability to pay and neutrality 51
Gianluigi Bizioli and Ekkehart Reimer
4 Territoriality, abuse and coherence 75
Edoardo Traversa
5 The relationship between primary, secondary and national law 93
Rita Szudoczky
6 The relationship between EU and international tax law 119
Christiana HJI Panayi
7 The functioning of fundamental freedoms and tax neutrality in the internal market 142
Frans Vanistendael

PART II FREE MOVEMENT AND TAXATION
8 Free movement of citizens and family taxation 163
Niels Bammens
9 Taxation of business in the EU: General issues 178
Alexandre Maitrot de la Motte
10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194
Johanna Hey
11 Taxation of passive income 224
Marjaana Helminen
12 Charitable organizations 248
Sigrid Hemels

PART III TAX HARMONISATION IN THE EU
13 Corporate tax harmonisation – Stage I: The struggle for progress 270
Malcolm Gammie
14 Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition 294
Luca Cerioni
15 Origin and merits of EU value added tax: A critical appraisal 320
Charlène A. Herbain
16 Key policy issues for the future of the EU VAT system 340
Marie Lamensch
17 Exploring the impact of EU law on energy and environmental taxation 359
Alice Pirlot

PART IV TAX COMPETITION AND EU LAW
18 Aggressive tax planning and harmful tax competition 390
Ana Paula Dourado
19 State aid, tax integration and state sovereignty 410
Richard Lyal
20 Transfer pricing rules and State aid law 430
Werner Haslehner
21 Relationship of fiscal State aid and the fundamental freedoms 450
Roland Ismer and Sophia Piotrowski

PART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE
22 Administrative cooperation and recovery of taxes 474
Ilse De Troyer
23 Exchange of information and cooperation in direct taxation 489
Roman Seer and Sascha Kargitta
24 Fundamental rights in EU tax law 511
Katerina Perrou
25 Dispute resolution and taxpayer participation 541
Katerina Perrou


PART VI THE EXTERNAL DIMENSION OF EU TAX LAW
26 The external dimension of the fundamental freedoms and taxation 563
Karoline Spies
27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592
Raymond Luja
28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611
Daniël Smit

Index 632