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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 is a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative Assistance between the Member States in the assessment and the 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
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
  • ECJ case law
Label
European tax law
Instantiates
Publication
Edition
5th ed.
Extent
XXIX, 862 p.
Isbn
9789041127402
Label
European tax law
Publication
Edition
5th ed.
Extent
XXIX, 862 p.
Isbn
9789041127402

Library Locations

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