This handbook is a concise guide for all those who aim at obtaining a
basic knowledge of European tax law. Designed for students, it should be
useful as well for experienced international tax specialists with little
knowledge of European law, European law specialists who are reluctant to
approach the technicalities of direct taxation and non-Europeans who
deal with Europe for business or academic reasons and need to understand
the foundations of European tax law. The authors also consider that this
book can be useful to academics without a legal background in order to
approach the technical issues raised by European Union tax law.
During the past two years the growing role of state aids and EU
fundamental rights have confirmed the trend that steers them towards
having an equivalent impact on direct taxation as compared to the one
traditionally had by fundamental freedoms. The developments of secondary
law have been more marginal instead, confirming the difficulties in
producing secondary legislation on direct taxes.
This edition contains selected relevant information available as of 30
June 2020 and retains all of the features and tools contained in the
previous editions.