For the consultant, community law presents both the opportunity to implement a tax-efficient structure for their client and the risk of facing liability claims from their client due to a lack of knowledge of community law. This work clearly and practically explains the most important regulations in European tax law (direct taxes). The content includes the functioning and enforcement of community law, relevant practical norms and tax directives (Parent-Subsidiary Directive, Merger Directive, Interest Directive, etc.), the impact of community law on national procedural law, as well as important rulings summarized (facts, central reasoning, ruling, significance for practice) and procedural options. The target audience includes tax consultants, auditors, financial courts, tax authorities, European institutions, and students. The authors are Prof. Dr. rer. pol. Helmut Rehm.