Laurence Gormley is Professor of European Law and Jean Monnet Professor at the University of Groningen in the Netherlands, and Professor at the College of Europe, Bruges. He was called to the Bar (Middle Temple) in 1978 and was awarded the Hon. Sir Peter Bristow Award for that year. He was an Official at the European Commission from 1983-1990, and in 1990 was appointed to the Chair of European Law in Groningen. He is on the Editorial Boards of numerous learned journals and has written extensively on European Law in myriad articles and contributions to books. He is the author of Prohibiting Restrictions on Trade within the EEC (North Holland, 1985) and of two parts of Vol. 52 of Halsburys Laws (4th. Ed., 1986). He edited the 2nd. (1989) and 3rd. (1998) editions of Kapteyn & VerLoren van Themaat's celebrated Introduction to the Law of the European Communities (Kluwer Law International).

• TABLE OF LEGISLATION; TABLE OF CASES; 1 INTRODUCTION; 2 TAXATION AFFECTING IMPORTS AND EXPORTS; 3 VALUE ADDED TAX; 4 EXCISE DUTIES; 5 COMPANY TAXATION; INDEX

Laurence Gormley is Professor of European Law and Jean Monnet Professor at the University of Groningen in the Netherlands, and Professor at the College of Europe, Bruges. He was called to the Bar (Middle Temple) in 1978 and was awarded the Hon. Sir Peter Bristow Award for that year. He was an Official at the European Commission from 1983-1990, and in 1990 was appointed to the Chair of European Law in Groningen. He is on the Editorial Boards of numerous learned journals and has written extensively on European Law in myriad articles and contributions to books. He is the author of Prohibiting Restrictions on Trade within the EEC (North Holland, 1985) and of two parts of Vol. 52 of Halsburys Laws (4th. Ed., 1986). He edited the 2nd. (1989) and 3rd. (1998) editions of Kapteyn & VerLoren van Themaat's celebrated Introduction to the Law of the European Communities (Kluwer Law International).

• TABLE OF LEGISLATION; TABLE OF CASES; 1 INTRODUCTION; 2 TAXATION AFFECTING IMPORTS AND EXPORTS; 3 VALUE ADDED TAX; 4 EXCISE DUTIES; 5 COMPANY TAXATION; INDEX

Laurence Gormley is Professor of European Law and Jean Monnet Professor at the University of Groningen in the Netherlands, and Professor at the College of Europe, Bruges. He was called to the Bar (Middle Temple) in 1978 and was awarded the Hon. Sir Peter Bristow Award for that year. He was an Official at the European Commission from 1983-1990, and in 1990 was appointed to the Chair of European Law in Groningen. He is on the Editorial Boards of numerous learned journals and has written extensively on European Law in myriad articles and contributions to books. He is the author of Prohibiting Restrictions on Trade within the EEC (North Holland, 1985) and of two parts of Vol. 52 of Halsburys Laws (4th. Ed., 1986). He edited the 2nd. (1989) and 3rd. (1998) editions of Kapteyn & VerLoren van Themaat's celebrated Introduction to the Law of the European Communities (Kluwer Law International).

• TABLE OF LEGISLATION; TABLE OF CASES; 1 INTRODUCTION; 2 TAXATION AFFECTING IMPORTS AND EXPORTS; 3 VALUE ADDED TAX; 4 EXCISE DUTIES; 5 COMPANY TAXATION; INDEX