- European tax law. - [5th ed.] - Student edition
- Number of pages
- Deventer: Kluwer
- Fiscale studieserie
- Volume | Edition (Serie)
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for International Law (ACIL)
This book is intended as a textbook for students reading tax law or EC law. It 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 five main themes:
1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, 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;
3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);
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. Administrative Assistance between the Member States in the assessment and the recovery of tax claims.
If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library, or send a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible.