In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book serves as an introduction to European direct taxation. The book will be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain. It will also be helpful to tax law experts who are less familiar with the problems of compatibility with European law. Because the contributors do not focus on a specific national tax system, Introduction to European Tax Law: Direct Taxation will be beneficial to students and practitioners inside and outside of Europe. The Table of Contents include: The Sources of EC Law Relevant for Direct Taxation . The Relevance of the Fundamental Freedoms for Direct Taxation . The State Aid Provisions of the EC Treaty in Tax Matters . The Parent-Subsidiary Directive . The Merger Directive . The Interest and Royalty Directive . The Savings Directive . The Directives on the Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation . The EC Arbitration Convention.