EC Tax Law

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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.

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Product Details

  • ISBN-13: 9780198257646
  • Publisher: Oxford University Press, USA
  • Publication date: 4/28/1995
  • Series: Oxford European Community Law Series
  • Pages: 394
  • Product dimensions: 6.38 (w) x 9.50 (h) x 1.05 (d)

Meet the Author

Paul Farmer is at Pump Court Tax Chambers. Richard Lyal is a Legal Adviser to the Commission of the European Communities.

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Table of Contents

Table of Cases
Table of Legislation
1 Introduction 1
2 Development of Tax Harmonization in the Community 13
3 The Tax Provisions of the Treaty: Articles 95 to 99 34
4 Basic Principles and Scope of the Common System of Value Added Tax 85
5 Place of Supply and International Transactions 135
6 Domestic Exemptions 170
7 The Right of Deduction 190
8 Payment of Tax, Rates, and Administration 199
9 Special Schemes and Derogating Measures 214
10 Excise Duties and Similar Taxes 225
11 Introduction to Company Taxation 246
12 The Parent-Subsidiary Directive 254
13 The Merger Directive 277
14 Proposals for Further Legislation on Company Taxation and the Report of the Ruding Committee 293
15 The Arbitration Convention 300
16 The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation 309
17 Conclusions and Prospects 336
Further Reading 341
Index 343
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