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Introduction to European Tax Law on Direct Taxation

Edited by Michael Lang, Edited by Pasquale Pistone, Edited by Josef Schuch, Edited by Claus Staringer, Edited by Alexander Rust, Edited by Georg Kofler, Edited by Karoline Spies

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This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.

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