Research Handbook on European Union Taxation Law

Edited by Christiana HJI Panayi, Professor of Tax Law, Queen Mary University of London, UK, Werner Haslehner, Professor of European and International Tax Law, University of Luxembourg, Luxembourg and Edoardo Traversa, Professor of Tax Law and European Law, Université Catholique de Louvain, Belgium

‘This author would like to strongly recommend to read this work. Whether it is read as a standard book or used as a reference work, the reader, whatever his professional orientation, will find solutions to practical problems, trustworthy and useful theoretical approaches and, of course, suggestions for new research developments.’

• Contents:Foreword Koen Lenaerts1 Introduction to Research Handbook on European Union Taxation Law 1Christiana HJI Panayi, Werner Haslehner and Edoardo TraversaPART I GENERAL PRINCIPLES OF EU TAX LAW2 EU power to tax: Competences in the area of direct taxation 11Georg Kofler3 Equality, ability to pay and neutrality 51Gianluigi Bizioli and Ekkehart Reimer4 Territoriality, abuse and coherence 75Edoardo Traversa5 The relationship between primary, secondary and national law 93Rita Szudoczky6 The relationship between EU and international tax law 119Christiana HJI Panayi7 The functioning of fundamental freedoms and tax neutrality in the internal market 142Frans VanistendaelPART II FREE MOVEMENT AND TAXATION8 Free movement of citizens and family taxation 163Niels Bammens9 Taxation of business in the EU: General issues 178Alexandre Maitrot de la Motte10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194Johanna Hey11 Taxation of passive income 224Marjaana Helminen12 Charitable organizations 248Sigrid Hemels PART III TAX HARMONISATION IN THE EU13 Corporate tax harmonisation – Stage I: The struggle for progress 270Malcolm Gammie14 Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition 294Luca Cerioni15 Origin and merits of EU value added tax: A critical appraisal 320Charlène A. Herbain16 Key policy issues for the future of the EU VAT system 340Marie Lamensch17 Exploring the impact of EU law on energy and environmental taxation 359Alice Pirlot PART IV TAX COMPETITION AND EU LAW18 Aggressive tax planning and harmful tax competition 390Ana Paula Dourado19 State aid, tax integration and state sovereignty 410Richard Lyal20 Transfer pricing rules and State aid law 430Werner Haslehner21 Relationship of fiscal State aid and the fundamental freedoms 450Roland Ismer and Sophia PiotrowskiPART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE22 Administrative cooperation and recovery of taxes 474Ilse De Troyer23 Exchange of information and cooperation in direct taxation 489Roman Seer and Sascha Kargitta 24 Fundamental rights in EU tax law 511Katerina Perrou25 Dispute resolution and taxpayer participation 541Katerina Perrou PART VI THE EXTERNAL DIMENSION OF EU TAX LAW26 The external dimension of the fundamental freedoms and taxation 563Karoline Spies27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592Raymond Luja28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611Daniël SmitIndex 632