The latest volume in a series of publications based on research conducted by the ATOZ Chair in European and International Taxation has just been published. “EU Tax Law and Policy in the 21st Century” is the result of two conferences organised by Prof. Werner Haslehner and his co-editors in 2015 and 2016 at the University of Luxembourg.
Published by Wolters Kluwer, the volume offers in-depth commentary and analysis of developments in EU tax law and their likely implications for taxpayers, regulators and national legislature, taking into account both the status quo as well as forthcoming policy initiatives. It is a practical guide through the maze of EU tax law.
The book is aimed at taxpayers, their advisors, national tax administrations and national legislators to further their understanding of EU tax law issues, allowing them to proactively address, among other topics:
- non-discrimination,
- state aid rules,
- fundamental freedoms,
- discretionary power of national tax authorities,
- tax competition in the internal market,
- cross-border exchange of tax information,
- corporate tax harmonisation,
- EU and member state external relation,
- limits of judicial authority in tax policy.
Twenty leading experts from the field of EU tax law and policy contributed to the book, which examines EU Treaty provisions, European Court of Justice case law and current and anticipated EU tax policy initiatives.
“EU Tax Law and Policy in the 21st Century” was co-edited by Prof. Werner Haslehner, current holder of the ATOZ Chair in European and International Taxation at the University of Luxembourg, his predecessor Prof. Alexander Rust (now Vienna University of Economics and Business, Austria) and Prof. Georg Kofler (Johannes Kepler University of Linz, Austria).
