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This authoritative second edition provides a comprehensive exploration of European taxation law, investigating updated legal principles relating to both direct and indirect taxation. Leading experts analyse key debates surrounding constitutional questions, EU principles and the protection of taxpayer rights.

Chapters outline the contemporary state of tax harmonisation by exploring core topics of EU tax law such as tax collection, information exchange, dispute resolution, fiscal state aids and the taxation of passive investments. Acknowledging the overarching impact of international tax legislation on European strategies, the Research Handbook analyses how treaty freedoms and association trade agreements influence, and are resisted by, EU member state policy. With updated chapters on environmental law and corporate taxation, a diverse array of contributors from across Europe capture the essence of this dynamic area of EU law and present informed predictions for future policies and research areas.

This revised Research Handbook on European Union Taxation Law is an invaluable resource for scholars and students of European law, tax law and fiscal policy. Tax lawyers and practitioners seeking to develop their understanding of this rapidly evolving field will similarly benefit from its forward-thinking lens.