EC Tax Law

by Paul Farmer, Richard Lyal

Overview

Tax law and fiscal policy are subjects close to the heart of the Single European Market, yet EC tax law is highly complex. This new edition examines in detail the rules and principles of Community law relating to taxation, and uncovers the links between policy and law-making, to provide a firm understanding of the principles of EC tax law.

Product Details

ISBN-13:	9780198257646
Publisher:	Oxford University Press
Publication date:	04/13/1995
Series:	Oxford European Union Law Library
Pages:	392
Product dimensions:	6.38(w) x 9.50(h) x 1.06(d)

About the Author

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

Table of Contents

1. Introduction2. Development of Tax Harmonisation in the CommunityPart I: Indirect Taxation and VAT3. The Tax Provisions of the Treaty: Article 90-934. Basic Principles and Scope of the Common system of Value Added Tax5. Place of Supply and International Transactions6. Domestic Exemptions7. The Right of Deduction8. Payment of Tax, Rates, and Administration9. Special Schemes and Derogating Measures10. Excise Duties and Similar Taxes11. Capital DutyPart II: Direct Taxation12. Introduction to Company Taxation in an International Context13. The Parent-Subsidiary Directive14. The Merger Directive15. The Interest and Royalties Directive16. Proposals for Further Legislation on Company Taxation17. The Arbitration Convention18. The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation19. State Aid20. Unfair Tax Competition21. Remedies for Unlawful TaxationConclusion22. Conclusions and Prospects