EC Tax Law

2. Auflage 2028
ISBN: 978-0-19-926416-2
Verlag: Oxford University Press

Buch, Englisch, 800 Seiten, Format (B × H): 156 mm x 234 mm

This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

Autoren/Hrsg.

Farmer, Paul

Lyal, Richard

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

- 1: Introduction

- 2: Development of Tax Harmonisation in the Community

- Part I: Indirect Taxation and VAT

- 3: The Tax Provisions of the Treaty: Article 90-93

- 4: Basic Principles and Scope of the Common system of Value Added Tax

- 5: Place of Supply and International Transactions

- 6: Domestic Exemptions

- 7: The Right of Deduction

- 8: Payment of Tax, Rates, and Administration

- 9: Special Schemes and Derogating Measures

- 10: Excise Duties and Similar Taxes

- 11: Capital Duty

- Part II: Direct Taxation

- 12: Introduction to Company Taxation in an International Context

- 13: The Parent-Subsidiary Directive

- 14: The Merger Directive

- 15: The Interest and Royalties Directive

- 16: Proposals for Further Legislation on Company Taxation

- 17: The Arbitration Convention

- 18: The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation

- 19: State Aid

- 20: Unfair Tax Competition

- 21: Remedies for Unlawful Taxation

- Conclusion

- 22: Conclusions and Prospects

Über Autor(innen)

Paul Farmer is at Pump Court Tax Chambers.

Richard Lyal is a Legal Adviser to the Commission of the European Communities