Autore: Piergiorgio Valente
Tipologia: Contributo in volume
Titolo volume: EU Tax Law and Policy in the 21st Century
Autori volume: Werner Haslehner, Georg Kofler & Alexander Rust
Editore: Kluwer Law Intl
Collana: Eucotax Series on European Taxation
Anno pubblicazione: 2017
Lingua: Inglese
ISBN 978-90-411-8815-1
e-Book: ISBN 978-90-411-8816-8
web-PDF: ISBN 978-90-411-8817-5
Abstract:
EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.