The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It fo

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 imp

Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional lo