tax law
EU Anti-Tax Avoidance Framework
The EU anti-tax avoidance framework has developed rapidly since 2015, responding to the OECD Base Erosion and Profit Shifting (BEPS) project, public concern about corporate tax avoidance, and the need …
EU VAT System
The EU Value Added Tax (VAT) system is governed by the VAT Directive (Council Directive 2006/112/EC on the common system of value added tax), which codifies and consolidates over four decades of VAT …
European Union Tax Law
Sources and Limits of EU Tax Competence The European Union possesses no general competence to legislate in direct taxation. Under the principle of conferral, direct taxation remains within the fiscal …
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