Terra/Wattel - European Tax Law: Volume I - General Topics and Direct Taxation

This book is intended as a reference book for EU law and tax law practitioners, administrators, academics, the judiciary, and tax law or Union law policy makers. For students, an abridged textbook edition is available.

The present Volume I on general topics and direct taxation offers a systematic survey of the implications of the EU Treaties and of EU tax harmonization policy for national tax law, tax treaties and third State tax relations, a thorough and critical discussion of the EU Court’s case law in direct tax matters, as well as a thorough discussion of the Union’s direct tax rules in force and pending. Volume II of this book, on indirect taxation, was published in 2021 and covers the Union Customs Code, the Recast VAT directive, Excises and Energy taxation directives, as well as administrative cooperation in the field of indirect taxation.

The present Volume I is divided into four parts:

1. General EU Law and Taxation

2. Negative Integration of Direct Taxation;

3. Positive Integration of Corporate Taxes, and

4. Exchange of Information and Recovery Assistance.

In addition to all relevant substantive aspects of taxation, also matters of cross-border administrative cooperation, procedural matters and judicial protection are covered, including tax implications of the EU Charter of Fundamental Rights.

Apart from some last-minute additions, copy was closed in March 2025.