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EU Case Law on Income Tax

EU Case Law on Income Tax (Part 1) contains a clear and easily accessible evaluation of the income tax decisions of the European Court of Justice (ECJ).



EU Case Law on Income Tax

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Print Book

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EU Case Law on Income Tax

Why this book?

EU Case Law on Income Tax (Part 1) offers readers a succinct overview of the effects of EU law on the traditional ways in which EU Member States have taxed cross-border income flows.
The author discusses how EU law can override the discriminatory tax measures and tax treaty provisions of EU Member States and assists tax practitioners in quickly grasping the EU law aspects of international tax practice.


Main contents

  • The first chapter introduces the basic features of EU law which are relevant for international tax practitioners.
  • Subsequent chapters provide a critical case-by-case analysis of the income tax decisions of the ECJ on significant issues, such as the discriminatory taxation of permanent establishments and frontier workers.
  • The concluding chapter considers the three questions which every tax practitioner must be aware of in order to deal with tax discrimination in the European Union:
    • When does EU law apply to a particular international tax situation?
    • When is a tax measure or treaty provision incompatible with EU law?
    • On what grounds can a measure or treaty be justifiably contested?



Prof. Servaas 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 consultant for a variety of international organizations.

He has published several books and a wide range of articles on Dutch, EU and international tax law, and was a co-editor of two IBFD's publications.
 “A clear and easy-to-use guide or reference book for all professionals dealing with income tax problems in the European Union
Tijdschrift voor Formeel Belastingrecht, April 2002

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