European tax law / Ben J.M. Terra, Peter J. Wattel.

Includes bibliographical references and index.

Taxes in the EU treaties : harmonization bases -- General EU law concepts and tax law -- European tax harmonisation policy -- The Community Customs Code -- Value added tax : the recast VAT directive -- Excises and energy taxation -- Capital duty and the financial transaction tax -- The parent-subsidiary directive -- The tax merger directive -- Transfer pricing and the Arbitration Convention -- Tax aspects of the European Economic Interest Grouping (EEIG) and the European company (SE) -- The interest and royalty directive -- The savings interest directive -- CCCTB -- Administrative cooperation in the assessment and recovery of tax claims -- General conceptual aspects of the ECJ case law in direct tax matters -- Movement and tax base protection -- Division of tax jurisdiction : double tax relief mechanisms :tax treaty issues -- Exit taxes -- Individual income taxation -- Corporate income taxation -- Cross-border loss relief -- Cross-border dividend taxation.