European tax law, 2nd ed.

This book is intended as a textbook for advanced students of tax law and/or European Community law, and also as a reference book for tax law of Community law practitioners. It offers a systematic survey of the tax implications of European integration and of Community taxharmonisation policy, and a discussion of the Community tax rules in force and pending.

In detail, the contents of the book can be divided into five main themes:

- the consequences of general (non-fiscal) Community Law for national tax law, especially in the fields of nondiscrimination, the four freedoms, State liability, the EC Treaty and tax treaties, tax competition and State aid through tax incentives, Community loyalty and tax treaties with third countries.

- the Community tax harmonisation policy: The White Paper, the Ruding Report, subsidiarity, the Monti Paper, capital import and export neutrality, tax competition and fiscal degradation and prospects for the near future.

- current and pending secondary Community law concerning indirect taxes: Value Added Tax, the Community Customs Code, excises and capital duty.

- current and pending secondary Community law concerning direct taxes: Parent Subsidiarity Directive, Merger Directive, Arbitration Convention and proposed measures.

- exchange of information between national tax administrations.

Terra, Ben / Wattel, Peter
European tax law, 2nd ed.
Kluwer Law International, 1997
ISBN: 90-411-0692-8
Price: £59.00