EU Tax Law: An Introduction

107 Pages Posted: 19 Aug 2019 Last revised: 20 Aug 2019

See all articles by Wolfgang Schoen

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Date Written: August 5, 2019

Abstract

This introductory text is meant to give students of tax law around the world an overview of how EU law impacts domestic taxation. While the main focus of this text concerns the interaction between the fundamental freedoms of the Internal Market and national tax legislation, other areas like the current state of European tax legislation (directives) and the role of state aid law in the field of taxation are covered as well. It is based on courses given at NYU Law School (2009) Columbia Law School (2014), University of Pennsylvania School of Law (2015), UBC Allard School of Law (2016) and Munich University Law School (2015, 2016 and 2019). The author is grateful to Caroline Heber who – given her expertise - has written Part XIV on VAT and indirect taxation.

Keywords: H2, H26, K33, K34

JEL Classification: European Tax Law, European Law, International Taxation, Tax Harmonization, Tax Policy

Suggested Citation

Schön, Wolfgang, EU Tax Law: An Introduction (August 5, 2019). Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-12, Available at SSRN: https://ssrn.com/abstract=3432273 or http://dx.doi.org/10.2139/ssrn.3432273

Wolfgang Schön (Contact Author)

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law ( email )

Marstallplatz 1
Munich, 80539
Germany

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