| Reviews |
| - '...its approach is both analytical and practical. For those involved in maritime and commercial law, it provides a comprehensive and authoritative discussion on complex areas of taxation relevant to transnational contracts within the Community. It was a pleasure to read such a clear exposition of what is normally regarded as a somewhat intimidating subject. The authors are to be congratulated
for providing a stimulating work which is well-presented and clearly indexed. They provide a useful list of 'Further Reading' in the fields touched on by their book. EC Tax Law will be well received by those specialised in the field of taxation and those whose work concerns transnatioanl contracts who require some knowledge of the Community dimension which is of ever-increasing significance.' - Lloyd's Maritime and Commercial Law Quarterly
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| Description | This book provides a detailed and extensive survey of EC tax legislation and case law. Accordingly, it deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. It also covers the recent legislation on company taxation, concentrating in particular on the Parent-Subsidiary Directive. A distinctive feature of the book
is the detailed analysis of the legislation and its interpretation by the European Court. The book also contains an analysis of the impact of the tax sphere of the provisions of the EC Treaty, including Article 95 on the prohibition of fiscal discrimination against EC goods and the treaty articles on the free movement of persons, services, and capital.
With the generalist lawyer in mind, the
book contains an introduction to VAT and to the basic principles of company taxation. Since the focus of the book is EC and the language of the international tax world is English, the book should have an appeal for tax and EC lawyers throughout the EC, including the new entrant states. |
Readership: Scholars and practitioners specialising in EC law and tax law.
| Authors, editors,
and contributors |
Paul Farmer, Chambers of Advocate-General Jacobs, Court of Justice of The European Communities and
Richard Lyal, Legal Service of the Commission of the European Communities, Brussels
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| Links to web resources and related information | More in the same subject area:
EU taxation law
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The specification in this catalogue, including without
limitation price, format, extent, number of illustrations,
and month of publication, was as accurate as
possible at the time the catalogue was compiled.
Occasionally, due to the nature of some contractual restrictions, we
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Jacket images are provisional and liable to change before publication.
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