Introduction to European Tax Law Direct Taxation

Direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book will serve as an introduction to European direct taxation for both students and practitioners. However, we hope that this book will also be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain, as well as to tax law experts who have so far been not familiar with the problems of compatibility with European law. The authors do not focus on a specific national tax system. Therefore, students and practitioners throughout Europe (and outside Europe as well) should find this book helpful.