Richard Lyal - Böcker
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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.
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This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. 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. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.