EC Tax Law

EC Tax Law

by Lyal Farmer
     
 

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.  See more details below

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

Table of Cases
Table of Legislation
1Introduction1
2Development of Tax Harmonization in the Community13
3The Tax Provisions of the Treaty: Articles 95 to 9934
4Basic Principles and Scope of the Common System of Value Added Tax85
5Place of Supply and International Transactions135
6Domestic Exemptions170
7The Right of Deduction190
8Payment of Tax, Rates, and Administration199
9Special Schemes and Derogating Measures214
10Excise Duties and Similar Taxes225
11Introduction to Company Taxation246
12The Parent-Subsidiary Directive254
13The Merger Directive277
14Proposals for Further Legislation on Company Taxation and the Report of the Ruding Committee293
15The Arbitration Convention300
16The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation309
17Conclusions and Prospects336
Further Reading341
Index343

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