EU taxation law

著者

• Gormley, Laurence W. (Laurence William)

書誌事項

EU taxation law

Laurence W. Gormley

Richmond Law & Tax, c2005

注記

Includes bibliographical references and index

内容説明・目次

内容説明

The essential purpose of the tax provisions of the EC Treaty is to contribute to the establishment of a common market that will ensure free trade in goods. The basic principle in this regard is one of non-discrimination between imported and similar or competing domestic goods. This book provides a practical overview of the law in this area and its interpretation and application by the European courts. EU Taxation Law includes detailed analysis of the harmonisation of indirect taxes in the EU, covering principally the substantial body of legislation and case law in the area of value added tax and excise duties, but also discussing company taxation and taxation of savings and royalties. It derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who don't subscribe to the looseleaf.

目次

• TABLE OF LEGISLATION
• TABLE OF CASES
• 1 INTRODUCTION
• 2 TAXATION AFFECTING IMPORTS AND EXPORTS
• 3 VALUE ADDED TAX
• 4 EXCISE DUTIES
• 5 COMPANY TAXATION
• INDEX

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA74891782
• ISBN:
  • 1904501559
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Richmond
• ページ数/冊数: lxxi, 346 p.
• 大きさ: 25 cm
• 分類:
  • LCC : KJE7105
  • DC22 : 343.404
  • DC22 : 343.2404
• 件名:
  • LCSH : Taxation -- Law and legislation -- European Union countries