Taxation in the European Community
著者
書誌事項
Taxation in the European Community
（European Community law series, 5）
Athlone Press, 1993
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注記
Includes bibliographical references (p. 299-302) and index
内容説明・目次
内容説明
This book is part of the "European Community law" series which provides an authoritative and up-to-date account of specific topics and areas of European Community law. The books in the series are aimed at legal practitioners, in-house lawyers, businessmen and to all those who need to communicate with lawyers in this field. Taxation is an important aspect of the financial operation of the European Community. This volume considers the tax provisions of the Treaty of Rome with its late modifications. It focuses on fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.
目次
- The community tax system
- prohibition against discriminatory and protective taxation
- the harmonization of turnover taxes - the common system of Value Added Tax
- excise duties and other indirect taxes
- direct taxation.
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