The Resource European tax law
European tax law
Resource Information
The item European tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item European tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This student edition 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. The first part deals with general issues of EC law, tax law and intergation policy. The second part deals with positive integration of substantive tax law (harmonization of direct and indirect taxes) and the EC rules on mutual assistance between Member States in the assessment and recovery of taxes. Part three deals with the negative integration of direct taxes i.e. the case law of the Court of Justice of the EC. The law is stated as of December 2011
- Language
- eng
- Label
- European tax law
- Title
- European tax law
- Title variation
- European tax law : student edition
- Subject
-
- EEIG
- EU Arbitration Convention
- EU Directive
- EU Treaty
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- VAT
- capital duty
- cross-border loss relief
- excise duty
- harmonization of tax
- mutual assistance
- Community Customs Code
- ECJ case law
- Language
- eng
- Summary
- This student edition 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. The first part deals with general issues of EC law, tax law and intergation policy. The second part deals with positive integration of substantive tax law (harmonization of direct and indirect taxes) and the EC rules on mutual assistance between Member States in the assessment and recovery of taxes. Part three deals with the negative integration of direct taxes i.e. the case law of the Court of Justice of the EC. The law is stated as of December 2011
- http://bibfra.me/vocab/lite/collectionName
-
- European tax law
- 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
- no.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
- EU Arbitration Convention
- EEIG
- European Company
- Interest and Royalties Directive
- Savings Interest Directive
- cross-border loss relief
- mutual assistance
- ECJ case law
- European Company
- Interest and Royalties Directive
- Savings Interest Directive
- cross-border loss relief
- mutual assistance
- ECJ case law
- Label
- European tax law
- Edition
- 6th ed.
- Extent
- XXV, 634 p.
- Isbn
- 9789013094640
- Label
- European tax law
- Edition
- 6th ed.
- Extent
- XXV, 634 p.
- Isbn
- 9789013094640
Subject
- EEIG
- EU Arbitration Convention
- EU Directive
- EU Treaty
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- VAT
- capital duty
- cross-border loss relief
- excise duty
- harmonization of tax
- mutual assistance
- Community Customs Code
- ECJ case law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/European-tax-law/wCq_skkG3nc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/European-tax-law/wCq_skkG3nc/">European tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/European-tax-law/wCq_skkG3nc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/European-tax-law/wCq_skkG3nc/">European tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
