European tax law

About the Work

The work offers the user a practical and comprehensive commentary on European tax law in three parts: it outlines the general principles of European law and its relationship to national law, particularly tax law. In a subsequent section, the norms of European law that relate to tax law are commented on. For the provisions of primary law, in addition to a brief general explanation, the focus is on commenting on the tax-relevant aspects. The tax-relevant secondary law also receives a basic commentary in this work: alongside a presentation of the central directive provisions, there is an explanation of the historical development, the regulatory context, the fundamental concept, as well as the scope of application and the content of guarantees, followed by a comprehensive commentary.