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Coming Soon EC Tax Law, 2nd Edition

EC Tax Law, 2nd Edition

  • Author:
  • Publisher: Oxford University Press
  • ISBN: 9780199264162
  • Published In: August 2020
  • Format: Hardback
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,062.50

HKD 1,030.63 Save HKD 31.87 (3%)

Delivery Time: around 3-4 weeks ?Extra 2-10 working days for address outside Hong Kong
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Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

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  • Description 
  • Contents 
  • Details

    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.

  • 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

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