EC Tax Law
Series: Oxford European Union Law Library;
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53 051 Ft (50 525 Ft + 5% VAT)
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Product details:
- Publisher Clarendon Press
- Date of Publication 16 February 1995
- ISBN 9780198257646
- Binding Hardback
- No. of pages392 pages
- Size 241x160x26 mm
- Weight 745 g
- Language English 0
Categories
Short description:
Tax law and fiscal policy are subjects which are generally considered to be close to the heart of the Single European Market, yet because of the complexity of EC tax law few have attempted to grapple with its multifarious difficulties. There is, strangely, little literature on the subject. This new book by two experienced EC lawyers examines in some detail the various tax regimes affecting the Community and uncovers the links between policy and law-making in a way which will give all readers a firm understanding of the principles of EC tax law.
MoreLong description:
This book provides a detailed and extensive survey of EC tax legislation and case law. Accordingly, it deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. It also covers the recent legislation on company taxation, concentrating in particular on the Parent-Subsidiary Directive. A distinctive feature of the book is the detailed analysis of the legislation and its interpretation by the European Court. The book also contains an analysis of the impact of the tax sphere of the provisions of the EC Treaty, including Article 95 on the prohibition of fiscal discrimination against EC goods and the treaty articles on the free movement of persons, services, and capital.
With the generalist lawyer in mind, the book contains an introduction to VAT and to the basic principles of company taxation. Since the focus of the book is EC and the language of the international tax world is English, the book should have an appeal for tax and EC lawyers throughout the EC, including the new entrant states.
...its approach is both analytical and practical. For those involved in maritime and commercial law, it provides a comprehensive and authoritative discussion on complex areas of taxation relevant to transnational contracts within the Community. It was a pleasure to read such a clear exposition of what is normally regarded as a somewhat intimidating subject. The authors are to be congratulated for providing a stimulating work which is well-presented and clearly indexed. They provide a useful list of 'Further Reading' in the fields touched on by their book. EC Tax Law will be well received by those specialised in the field of taxation and those whose work concerns transnatioanl contracts who require some knowledge of the Community dimension which is of ever-increasing significance.
