EC Tax Law

by Farmer, Paul; Lyal, Richard

• ISBN13: 9780198257646
• ISBN10: 0198257643
• Format: Hardcover
• Copyright: 1995-04-13
• Publisher: Clarendon Press

Summary

Tax law and fiscal policy are subjects which are generally considered to be close to the heart of the Single European Market, yet because of the complexity of EC tax law few have attempted to grapple with its multifarious difficulties. There is, strangely, little literature on the subject. This new book by two experienced EC lawyers fills that gap by examining in some detail the various tax regimes affecting the Community and uncovers the links between policy and law-making in a way which will give all readers a firm understanding of the principles of EC tax law.

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
Table of Contents provided by Blackwell. All Rights Reserved.