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Second edition.
List of contents
- 1: Introduction
- 2: Development of Tax Harmonisation in the Community
- Part I: Indirect Taxation and VAT
- 3: The Tax Provisions of the Treaty: Article 90-93
- 4: Basic Principles and Scope of the Common system of Value Added Tax
- 5: Place of Supply and International Transactions
- 6: Domestic Exemptions
- 7: The Right of Deduction
- 8: Payment of Tax, Rates, and Administration
- 9: Special Schemes and Derogating Measures
- 10: Excise Duties and Similar Taxes
- 11: Capital Duty
- Part II: Direct Taxation
- 12: Introduction to Company Taxation in an International Context
- 13: The Parent-Subsidiary Directive
- 14: The Merger Directive
- 15: The Interest and Royalties Directive
- 16: Proposals for Further Legislation on Company Taxation
- 17: The Arbitration Convention
- 18: The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
- 19: State Aid
- 20: Unfair Tax Competition
- 21: Remedies for Unlawful Taxation
- Conclusion
- 22: Conclusions and Prospects
About the author
Paul Farmer is at Pump Court Tax Chambers.
Richard Lyal is a Legal Adviser to the Commission of the European Communities
Summary
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.
Additional text
Review from previous edition ...its approach is both analytical and practical. For those involved in maritime and commercial law, it provides a comprehensive and authoritative discussion on complex areas of taxation relevant to transnational contracts within the Community. It was a pleasure to read such a clear exposition of what is normally regarded as a somewhat intimidating subject. The authors are to be congratulated for providing a stimulating work which is well-presented and clearly indexed. They provide a useful list of 'Further Reading' in the fields touched on by their book. EC Tax Law will be well received by those specialised in the field of taxation and those whose work concerns transnatioanl contracts who require some knowledge of the Community dimension which is of ever-increasing significance.
