European Tax Law 7th Edition, Volume II: Indirect Taxation 7th ed (Abridged Student Edition)

This abridged student edition of European Tax Law 7ed Volume 2offers a systematic analysis of EU secondary legislation in the field of indirect taxation. The book analyses current secondary legislation instruments regulating administrative cooperation in the field of indirect taxes, and legislation concerning customs duties, value-added taxes, excise duties and environmental taxes including car registration and plastic tax. The Student Edition is an abridged version of the Full Edition, leaving out material that is less relevant for students.

The second volume of this Student Edition of European Tax Lawcovers:

• The Union Customs Code;
• The Recast VAT Directive;
• Excises and Energy taxation Directives;
• Administrative cooperation in the field of indirect taxes

With its updated and elaborated topics, this student edition maintains its unparalleled depth and clarity as the go-to reference book for EU law and tax practitioners, administrators, academics, the judiciary, and tax law or Union law policy makers.