Ec Tax Law

by Farmer, Paul; Lyal, Richard

• ISBN13: 9780199264162
• ISBN10: 0199264163
• Edition: 2nd
• Format: Hardcover
• Copyright: 2028-01-14
• Publisher: Oxford University Press

Summary

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
Introduction	p. 1
Development of Tax Harmonization in the Community	p. 13
The Tax Provisions of the Treaty: Articles 95 to 99	p. 34
Basic Principles and Scope of the Common System of Value Added Tax	p. 85
Place of Supply and International Transactions	p. 135
Domestic Exemptions	p. 170
The Right of Deduction	p. 190
Payment of Tax, Rates, and Administration	p. 199
Special Schemes and Derogating Measures	p. 214
Excise Duties and Similar Taxes	p. 225
Introduction to Company Taxation	p. 246
The Parent-Subsidiary Directive	p. 254
The Merger Directive	p. 277
Proposals for Further Legislation on Company Taxation and the Report of the Ruding Committee	p. 293
The Arbitration Convention	p. 300
The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation	p. 309
Conclusions and Prospects	p. 336
Further Reading	p. 341
Index	p. 343
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