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The Resource European tax law

European tax law

Label
European tax law
Title
European tax law
Creator
Subject
Language
eng
Summary
This book offers a systematic survey of the tax implications of European integration and of Community tax harmonization policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Court's expanding case law in tax matters. Includes chapters on: Taxes in the EC Treaty : integration bases; General EC Law and (international) tax law : negative integration; European tax harmonization policy; The Community Customs Code; Value Added Tax : the Sixth Directive and the present transitional arrangements; Excises; Capital duty; The Parent-Subsidiary Directive; The Merger Directive; The Arbitration Convention; Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); The Interest and Royalty Directive; The Savings Interest Directive; Cross-border loss relief; Mutual assistance in the assessment and recovery of tax claims
http://bibfra.me/vocab/lite/collectionName
  • European tax law
  • European tax law
http://library.link/vocab/creatorName
  • Terra, B.J.M
  • Wattel, P.J
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Fed fiscale studieserie
Series volume
29
http://library.link/vocab/subjectName
  • EU tax law
  • EU Treaty
  • harmonization of tax
  • Community Customs Code
  • VAT
  • EU Directive
  • excise duty
  • capital duty
  • Parent-Subsidiary Directive
  • Merger Directive
  • Arbitration Convention
  • EEIG
  • European Company
  • Interest and Royalties Directive
  • Savings Interest Directive
  • cross-border loss relief
  • mutual assistance
Label
European tax law
Instantiates
Publication
Edition
4th rev. ed.
Extent
XXIV, 756 p.
Isbn
9789013022261
Label
European tax law
Publication
Edition
4th rev. ed.
Extent
XXIV, 756 p.
Isbn
9789013022261

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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