Author Description

This textbook introduces students to European tax law, shedding light on the implications of the EU Treaties and secondary EU law for national and bilateral tax law. It explores the EU Court?s case law in direct tax matters and the Union?s direct tax rules in force.0'European Tax Law' provides an overview of EU law and taxation. Catering towards both tax law students and EU law students, the seventh edition of this textbook systematically examines a broad range of topics.00The reader will gain a critical perspective on the tax implications of the EU Treaties and of EU tax harmonization and coordination policy. The authors put forward a discussion of the EU Court?s case law in direct tax matters, and a discussion of the Union?s direct tax rules in force.