BOOK REVIEW
INTRODUCTION TO EUROPEAN TAX LAW:
DIRECT TAXATION
Fourth Edition
Editors:
Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
ISBN: 978 1 9101 51402
Spiramus Press Limited
www.spiramus.com
A CONCISE TEXT ON DIRECT TAXATION WITHIN THE EU –
NOW IN A NEW FOURTH EDITION FROM SPIRAMUS PRESS
An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers
Students and practitioners within Europe or even outside it will find this handy text on direct taxation under European law extremely helpful. Published in compact paperback format, by Spiramus, it is now going into its fourth edition having been updated approximately every two years since 2010.
The book’s longevity is ample testament to its general popularity and reliability over the past decade.
Spiramus, by the way, has carved out an enviable reputation for producing comprehensive, yet succinct and accessible texts mainly on legal, financial and business matters.
Reflecting the steady but relentless pace of change in European Union tax law, the book is a compendium of articles written by some fifteen contributors, all experts in this field and all based at WU, (Vienna University of Economics and Business). This compact text places their impressive research and commentary at your fingertips so you don’t have to hunt for it yourself. At the same time of course, it steers you in the right direction as and when you need to research further.
This new edition is described as more than a mere update as it contains, for example, an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and much more, including a new chapter on European tax co-ordination. Other new material includes discussions generally on transparency and on the further developments that have emerged in the area of State aids.
The book should certainly generate considerable interest in the United Kingdom, now that its future either in or out of the EU is currently at the top of the political agenda. With this in mind and rather alarmingly for the UK, the book commences with a section on the nature of the EU legal system under the sub-heading of ‘Supremacy’ which asserts that a provision of EU law takes precedence over a national constitutional provision.
Apparently, the subsequent jurisprudence of the CJEU (Court of Justice of the European Union), confirms that ‘the national administration is also required to ensure the supremacy of EU law over national law.’
Well! You have certainly been told -- or at least reminded -- although the footnote indicates that that this utterance dates back to 1999. Some changes here should -- and must -- ultimately be made. However, notwithstanding any concerns regarding these or related matters, issues of taxation do remain central to the future of the EU.
Whether you are a student, an experienced tax practitioner, an accountant, or indeed anyone looking for a convenient and concise source of information on the foundations of European tax law, this book with its focus on direct taxation, is definitely the answer.
The publication date is cited as at 2016.
