Price: € 165 / $ 198
Pages: 746
Published: 2002
ISBN:  90-76078-46-7
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Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
Author: Prof. Servaas van Thiel

Summary

This book provides a thorough understanding of how income tax provisions and tax treaty clauses may be contrary to Community law. It includes a clear overview which allows tax professionals to determine quickly when Community law applies to a European tax situation and whether a contested income tax provision violates private sector rights to free movement and non-discrimination.

For those who need to argue or decide a specific case, the book gives a unique overview of the issues, the arguments and the conclusions concerning the EC compatibility of income tax laws and treaties, based on an exhaustive review of relevant secondary law, case law and literature.

 

View sample chapter    |    View table of contents
  • General constitutional principles of Community law and income taxation (division of competencies, Community solidarity, enforced rule of law).
  • The scope of application of directly applicable Community law on the free movement of persons and income taxation.
  • The constitutional principle of free movement and income taxation.
  • The constitutional principle of equal treatment and income taxation.
  • Justifications for discriminatory and nondiscriminatory income tax restrictions on the free movement of persons.
About the author
Prof. van Thiel teaches international tax law at the "Programme on International Legal Cooperation" of the Free University of Brussels and works for the European Union. He has presented guest lectures to academic, government and professional audiences in Europe, the United States and Asia, and has worked as an independent tax consultant for various international organizations.
He has written several books and numerous articles concerning Netherlands business law, European law, international and European tax law and international trade law.
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe

Related Publications
“Free Movement of Persons and Income Tax Law” is based on a critical case-by-case analysis of the European Court's income tax case law which is published by IBFD in a separate series entitled: "EU Case Law on Income Tax".
Customers interested in this book also clicked:
  1. Taxation of Cross-Border Partnerships [book]
  2. Dispute Resolution und Tax Treaties [book]
  3. Tax Treaties and Domestic Law [book]
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