EC Tax Law
Seiten
2017
|
2nd Revised edition
Oxford University Press (Verlag)
978-0-19-926416-2 (ISBN)
Oxford University Press (Verlag)
978-0-19-926416-2 (ISBN)
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Tax law and fiscal policy are subjects close to the heart of the Single European Market, yet EC tax law is highly complex. This new edition examines in detail the rules and principles of Community law relating to taxation, and uncovers the links between policy and law-making, to provide a firm understanding of the principles of EC tax law.
This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. 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. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States.
In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.
This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. 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. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States.
In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.
Paul Farmer is at Pump Court Tax Chambers.
Richard Lyal is a Legal Adviser to the Commission of the European Communities
PART I: INDIRECT TAXATION AND VAT;
PART II: DIRECT TAXATION; CONCLUSION
| Erscheint lt. Verlag | 31.8.2022 |
|---|---|
| Reihe/Serie | Oxford European Union Law Library |
| Verlagsort | Oxford |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Schlagworte | Oxford European Community Law Library |
| ISBN-10 | 0-19-926416-3 / 0199264163 |
| ISBN-13 | 978-0-19-926416-2 / 9780199264162 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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