Год выпуска: 2005 Автор: B. J. M. Terra, Peter Wattel Издательство: Aspen Publishers Страниц: 532 ISBN: 9041123865
Описание
This book is to serve as a textbook for advanced students of Tax law or Community law, and as a reference of Tax law and Community law practitioners and for the judiciary. It offers a systematic survey of the tax implications of European integration and of Community tax harmonisation policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Court s expanding case law in tax matters. Its contents may be divided into six main themes: the far-reaching consequences of general (non-fiscal) Community Law for national law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; Community harmonisation and coordination policy as regards indirect taxes and as regards direct taxes; current and pending secondary Community Law on indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty); current and pending secondary Community Law on direct...
