The EU and Third Countries: Direct Taxation

Marc Notes: This book is the outcome of a conference on the tax issues of the relations between the European Union and third countries, held at the Vienna University of Economics and Business Administration on 13-15 October 2006...--Preface.; Includes bibliographical references. Publisher Marketing: Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation, which is why the Treaty establishing the European Community (EC Treaty) does not make specific provision for the alignment of direct taxation. Some aspects of direct taxation do not need to be harmonized or coordinated and are left entirely to the discretion of the Member States. The situation is somewhat different when direct taxation has an impact on the four freedoms enshrined in the EC Treaty (free movement of goods, persons, services and capital) and the right of establishment of persons and businesses. National taxation systems must respect these four fundamental freedoms. However, direct taxation systems have never been harmonized in the Community. Review Citations: Reference and Research Bk News 11/01/2008 pg. 202 (EAN 9789041126658, Hardcover) Contributor Bio:  Pistone, Pasquale Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy.