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"Contents" [2020] ELECD 154; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) v

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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