| ||||||||||||||||||||||||||||||
Did you know you can trade in your old books for an Amazon.co.uk Gift Card to spend on the things you want? Plus, get an extra £5 Gift Certificate when you trade in books worth £10 or more before June 30, 2012. Visit the Books Trade-In Store for more details. |
Frequently Bought Together
Product details
|
More About the Author
Product Description
Synopsis
Ben Terra is professor of tax law at the University of Amsterdam, the Netherlands, and the University of Lund, Sweden. Peter Wattel is Advocate-General in the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) and professor of EC tax law at the University of Amsterdam. This book is intended as a reference book for tax law and EC law practitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.Its contents may be divided into six main themes: the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty); Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); and, Administrative Assistance between the Member States in the assessment and the recovery of tax claims.
Inside This Book
(Learn More)
Browse and search another edition of this book.
Browse and search another edition of this book.
First Sentence
The EC Treaty, notably Article 2, lays down several Community objectives of an economic and social nature. Read the first page
Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
The EC Treaty, notably Article 2, lays down several Community objectives of an economic and social nature. Read the first page
Explore More
Concordance
Browse Sample PagesConcordance
Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
Tag this product(What's this?)Think of a tag as a keyword or label you consider is strongly related to this product.
Tags will help all customers organise and find favourite items. |
Sell a Digital Version of This Book in the Kindle Store
If you are a publisher or author and hold the digital rights to a book, you can sell a digital version of it in our Kindle Store.
Learn more
What Other Items Do Customers Buy After Viewing This Item?
Customer Reviews
Listmania!
Look for similar items by category
Look for similar items by subject
Feedback
- Would you like to update product info or give feedback on images?
- I am the Author, and I want to comment on my book.
- I am the Publisher, and I want to comment on this book.
|
