Ec Tax Law

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  • Edition: 2nd
  • Format: Hardcover
  • Copyright: 2020-10-01
  • Publisher: Oxford University Press

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This new edition of EC Tax Law provides a detailed and extensive survey ofEC tax legislation and case law. With the generalist lawyer in mind, the volumecontains 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 isalmost completely harmonized at the EC level) and excise duties. In relation toindirect taxation it analyses the case law on Article 90 of the EC Treaty whichprohibits fiscal discrimination against goods from other Member States. In thearea 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 thefree movement of persons, services, and capital. The volume provides a detailedanalysis of the legislation and its interpretation by the European Court, andalso an analysis of the impact of the State aid rules in the tax field and thegrowing concern over what is often called unfair tax competition.

Author Biography

Paul Farmer is at Pump Court Tax Chambers. Richard Lyal is a Legal Adviser to the Commission of the European Communities.

Table of Contents

Table of Cases
Table of Legislation
Introductionp. 1
Development of Tax Harmonization in the Communityp. 13
The Tax Provisions of the Treaty: Articles 95 to 99p. 34
Basic Principles and Scope of the Common System of Value Added Taxp. 85
Place of Supply and International Transactionsp. 135
Domestic Exemptionsp. 170
The Right of Deductionp. 190
Payment of Tax, Rates, and Administrationp. 199
Special Schemes and Derogating Measuresp. 214
Excise Duties and Similar Taxesp. 225
Introduction to Company Taxationp. 246
The Parent-Subsidiary Directivep. 254
The Merger Directivep. 277
Proposals for Further Legislation on Company Taxation and the Report of the Ruding Committeep. 293
The Arbitration Conventionp. 300
The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxationp. 309
Conclusions and Prospectsp. 336
Further Readingp. 341
Indexp. 343
Table of Contents provided by Blackwell. All Rights Reserved.

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