The new student edition of European Tax Law will continue to be of immense value to law school and university programs in (international) tax law and in European Union law. Its in-depth coverage includes:
- the consequences of the TFEU provisions and of the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU.
- EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law.
- EU law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation).
- EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal).
- Assessment and recovery assistance between the Member States.
Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts:
I. General EU law and taxation.
II. Positive integration.
III. Negative integration of direct taxation.
'The authors have managed to take perhaps the most complicated of tax subjects (because of its constantly evolving nature) and simplify difficult subjects into a pair of readable texts and they should be congratulated for persevering in their fifth edition of the work.' 'Outstanding'; 'excellent overview of the EU tax law arena'; 'excellent commentary'; 'unrivaled analysis'; 'very useful'; 'excellent discussion'; 'of immense value.''
Tom O'Shea,  British Tax Review 2, p. 242-243.
Ben Terra is professor of tax law at the Universities of Amsterdam, the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands and professor of EU tax law at the University of Amsterdam.