European tax law
Author(s)
Bibliographic Information
European tax law
Kluwer Law International, c2008
5th ed., abridged student ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
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 textbook for students reading tax law or EC law. It 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 five main themes:- the far-reaching consequences of the EC Treaty provisions and principles for national tax law, 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; - Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);- Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);Administrative Assistance between the Member States in the assessment and the recovery of tax claims.
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