European Tax Law Seventh Edition, Volume II (Full edition)

European Tax Law

Seventh Edition

Volume II

European Tax Law Volume II, Seventh Edition brings a comprehensive and systematic survey of European Indirect Tax Law up to July 2021. Its critical discussion of the EU tax rules in force and the relevant ECJ case law surpasses every other edition in clarifying and analysing the EU regulatory framework applicable to indirect taxes. 

This book offers a systematic analysis of EU secondary legislation in the field of indirect taxation with in-depth coverage including the following:

• The Union Customs legislation
• The harmonised Union VAT legislation
• The harmonised Union excise and environmental tax legislation
• The Union administrative cooperation regulatory framework applicable to indirect taxes. 

Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. This volume covers indirect taxation, energy taxation and capital duty and administrative cooperation in the field of indirect taxation. 

How this will help you:

As a concise, authoritative analysis of a complex field in the area of tax law, this book will be of immeasurable value to professionals in legal and business communities. It is intended as a reference book for tax advisors, (corporate) lawyers, regulatory authorities, policymakers and academics in the tax community, providing an in-depth understanding of the EU regulatory framework applicable to indirect taxes.

About the authors:

Marie Lamensch is Professor of Taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission.

Madeleine Merkx is Professor of Indirect Taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO, the Netherlands.

Martijn Schippers is Assistant Professor of Customs Law and Indirect Taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands.

Ilona van den Eijnde is Academic Teacher of Customs Law and Indirect Taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialised in customs, environmental & lifestyle taxation.