EU Income Tax Law: Issues for the Years Ahead

EU Income Tax Law: Issues for the Years Ahead is essential reading for all those dealing with the practical issues and implications of current – and future – EU income tax law.

Why This Book?

EU Income Tax Law: Issues for the Years Ahead, comprising papers from a conference held in Amsterdam, in April 2012, organized by the Amsterdam Centre for Tax Law in cooperation with the EU Tax Law Group, is a comprehensive examination of recent and future developments in the area of European tax law.

In this book, distinguished authors discuss the implications of the new developments in the abuse of law doctrine of the European Court of Justice, the European Parliament amendments of the CCCTB, the ongoing discussion relating to the Code of Conduct on harmful tax competition and double non-taxation, and the selectivity requirement in State aid cases, including the Paint Graphos and Gibraltar cases.

The problems of reverse discrimination are also considered as well as the possibility to neutralize restrictions of free movement, including an analysis of the issue of whether a taxpayer needs an ordinary credit or a full credit to neutralize such restrictions. The question as to under which conditions an exit taxation in the European Union is permissible is also thoroughly examined, followed by an analysis of the dividend withholding tax on EU pension funds and the investment funds saga, including an account of practical experience acquired in Spain and a discussion of the Santander case.

Finally, the book contains an in-depth analysis of the difference and/or comparability of the non-discrimination issue in tax treaties and in EU law.