EC Tax Law

EC Tax Law

by Lyal Farmer, Paul Farmer, Richard Lyal
     
 

ISBN-10: 0198257643

ISBN-13: 9780198257646

Pub. Date: 02/28/1995

Publisher: Oxford University Press, USA

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.

Overview

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.

Product Details

ISBN-13:
9780198257646
Publisher:
Oxford University Press, USA
Publication date:
02/28/1995
Series:
Oxford European Community Law Series
Pages:
394
Product dimensions:
6.38(w) x 9.50(h) x 1.05(d)

Table of Contents

1. Introduction
2. Development of Tax Harmonisation in the Community
Part I: Indirect Taxation and VAT
3. The Tax Provisions of the Treaty: Article 90-93
4. Basic Principles and Scope of the Common system of Value Added Tax
5. Place of Supply and International Transactions
6. Domestic Exemptions
7. The Right of Deduction
8. Payment of Tax, Rates, and Administration
9. Special Schemes and Derogating Measures
10. Excise Duties and Similar Taxes
11. Capital Duty
Part II: Direct Taxation
12. Introduction to Company Taxation in an International Context
13. The Parent-Subsidiary Directive
14. The Merger Directive
15. The Interest and Royalties Directive
16. Proposals for Further Legislation on Company Taxation
17. The Arbitration Convention
18. The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
19. State Aid
20. Unfair Tax Competition
21. Remedies for Unlawful Taxation
Conclusion
22. Conclusions and Prospects

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