{"product_id":"terrawattel-european-tax-law-sjoerd-douma-9789403541457","title":"Terra\/Wattel - European Tax Law: Volume I - General Topics and Direct Taxation","description":"\u003cp\u003eThis book is intended as a reference book for EU law and tax law practitioners, administrators, academics, the judiciary, and tax law or Union law policy makers. For students, an abridged textbook edition is available.\u003c\/p\u003e \u003cp\u003eThe present Volume I on general topics and direct taxation offers a systematic survey of the implications of the EU Treaties and of EU tax harmonization policy for national tax law, tax treaties and third State tax relations, a thorough and critical discussion of the EU Court's case law in direct tax matters, as well as a thorough discussion of the Union's direct tax rules in force and pending. Volume II of this book, on indirect taxation, was published in 2021 and covers the Union Customs Code, the Recast VAT directive, Excises and Energy taxation directives, as well as administrative cooperation in the field of indirect taxation.\u003c\/p\u003e \u003cp\u003eThe present Volume I is divided into four parts: \u003c\/p\u003e \u003cp\u003e1. General EU Law and Taxation\u003c\/p\u003e \u003cp\u003e2. Negative Integration of Direct Taxation;\u003c\/p\u003e \u003cp\u003e3. Positive Integration of Corporate Taxes, and\u003c\/p\u003e \u003cp\u003e4. Exchange of Information and Recovery Assistance.\u003c\/p\u003e \u003cp\u003eIn addition to all relevant substantive aspects of taxation, also matters of cross-border administrative cooperation, procedural matters and judicial protection are covered, including tax implications of the EU Charter of Fundamental Rights.\u003c\/p\u003e \u003cp\u003eApart from some last-minute additions, copy was closed in March 2025.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Sjoerd Douma\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403541458\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403541457\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 12\/03\/2025\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 1136\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 3.86lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 2.31d","brand":"Sjoerd Douma","offers":[{"title":"Hardcover","offer_id":48089531875583,"sku":"9789403541457","price":121.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_1fb67dda-ad42-4132-ae32-2dd000412164.jpg?v=1769110862","url":"https:\/\/www.whiterainbookhouse.com\/products\/terrawattel-european-tax-law-sjoerd-douma-9789403541457","provider":"WR Book House","version":"1.0","type":"link"}