TY - BOOK ID - 103799914 TI - EU tax law and policy in the 21st century AU - Haslehner, Werner AU - Kofler, Georg AU - Rust, Alexander PY - 2017 SN - 9041188150 9041188177 9041188169 9789041188151 PB - Alphen aan den Rijn: Wolters Kluwer, DB - UniCat KW - Taxation - Law and legislation - European Union countries - Congresses KW - Taxation KW - Droit fiscal international KW - Law and legislation UR - https://www.unicat.be/uniCat?func=search&query=sysid:103799914 AB - EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. ER -