Übersicht			Auf mobile öffnen

Lieferstatus:	Auf Bestellung (Lieferzeit unbekannt)
Veröffentlichung:	April 1995
Genre:	Wirtschaft / Recht
ISBN:	9780198257646
EAN-Code:	9780198257646
Verlag:	Oxford University Press, USA
Einband:	Gebunden
Sprache:	English
Serie:	Oxford European Union Law Library
Dimensionen:	H 234 mm / B 156 mm / D 24 mm
Gewicht:	735 gr
Seiten:	392
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

This book provides a detailed and extensive survey of EC tax legislation and case law. Accordingly, 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. It also covers the recent legislation on company taxation, concentrating in particular on the Parent-Subsidiary Directive. A distinctive feature of the book is the detailed analysis of the legislation and its interpretation by the European Court. The book also contains an analysis of the impact of the tax sphere of the provisions of the EC Treaty, including Article 95 on the prohibition of fiscal discrimination against EC goods and the treaty articles on the free movement of persons, services, and capital. With the generalist lawyer in mind, the book contains an introduction to VAT and to the basic principles of company taxation. Since the focus of the book is EC and the language of the international tax world is English, the book should have an appeal for tax and EC lawyers throughout the EC, including the new entrant states.