European tax law

Resource Information

The work European tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

European tax law

Title variation

European tax law - student edition

Creator

• European tax law
• Terra, B.J.M
• Wattel, P.J

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 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. 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

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