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"Index" [2020] ELECD 185; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 632

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section Title: Index

Number of pages: 14

Extract:

Index


A and B v. Norway 538, 539 EU Directive 403­4
ability to pay EU measures vs. 396­8
beyond equality 59 EU Proposal on digital services tax 402­3
distribution of tax burden future research 409
achievements and open issues 65­6 meaning, object and scope 392­4
constitutional implementation 61­5 overview of 390­92
origins 59­61 State Aid 398­9
EU tax harmonization 72­3 tax avoidance vs. 305­7, 400­401
in Italian tax literature 66 transfer pricing 398­401
objective 69­70 Agreement on the European Economic Area 564
as principle of tax legislation 58 Agreement on Subsidies and Countervailing
proximity to equality rights 59 Measures (ASCM)
Schumacker case 171­4 trade agreement measures
subjective 68­9 actionable subsidies 598­9
abuse of rights definition of subsidy 597
agenda for future research 91­2 multilateral remedy 599
de facto harmonization 76 prohibited subsidies and avoidance of
description of 75­6 double taxation 597­8
elements of abuse 85­8 unilateral remedy 600
functions of abuse 88­91 trade in services 594
origin and evolution in EU law 83­5 Albanian Agreement 619, 623
Action Plan for a Fair and Efficient Corporate Alternative Dispute Resolution Commission of
Tax System (APFECTS) 301 DRD 557
administrative cooperation Anti-Tax Avoidance Directive (ATAD) 49, 85,
agenda for future research 485­7 100­102, 302­3, 310­11, 391, 584
cooperation in interest of taxpayers 484­5 Anti-Tax Avoidance Package (ATAP) 301
efficiency and effectiveness 483­4 ...