EC tax law
著者
書誌事項
EC tax law
（European law series）
Longman, 1998
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注記
Bibliography: p. 180-183
Includes index
内容説明・目次
内容説明
This book provides a lucid account of how taxes are raised in the European Union, how these taxes interact with the constitution and principles of the European Union, and the legal implications for both EC and domestic law - an ideal introduction to an increasingly important subject. It looks at all forms of taxes raised within the EU - the EU's 'own taxes', as well as VAT, excise, income, social security and transaction taxation. The legal issues arising are then analysed in relation to the EU as an entity, freedom of movement within the EU, and competition policy - moving away from a traditional approach based on an increasingly meaningless distinction between direct and indirect taxation.
目次
Preface.
General Editor's Preface.
Abbreviations.
Table of Cases.
Table of Legislation.
Table of Treaties, Conventions and International Agreements.
1. Introduction.
2. Tax in the European Union.
3. The EU's own taxes.
4. The EU frontier taxes.
5. Taxing freely circulating goods.
6. Taxing the EU's citizens.
7. Taxing services and service suppliers.
8. Taxing multinational enterprises.
9. Taxing cross-border savings and investment.
10. Tax, competition and tax competition.
Bibliography.
Index.
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