EU taxation law
著者
書誌事項
EU taxation law
Oxford university press, [200-], c2005
並立書誌 全1件
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EU taxation law / Laurence W. Gormley
BA74891782
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EU taxation law / Laurence W. Gormley
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注記
"First published by Richmond Law & Tax Ltd 2006" -- t.p.verso
Publisher named on t.p. "Richmond".
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
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