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Book Title: Research Handbook on European Union Taxation Law
Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo
Publisher: Edward Elgar Publishing
Section Title: Contents
Number of pages: 3
Extract:
Contents
List of contributors viii
Foreword xiv
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
v
vi Research handbook on European Union taxation law
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 ...
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URL: http://www.austlii.edu.au/au/journals/ELECD/2020/154.html