Overview

This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. 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. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

Full Product Details

Author:   Paul Farmer (Pump Court Tax Chambers) ,  Richard Lyal (Legal Adviser, Commission of the European Communities)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Edition:   2nd Revised edition
ISBN:  

9780199264162

ISBN 10:   0199264163
Pages:   800
Publication Date:   01 August 2015
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

1: Introduction 2: Development of Tax Harmonisation in the Community Part I: Indirect Taxation and VAT 3: The Tax Provisions of the Treaty: Article 90-93 4: Basic Principles and Scope of the Common system of Value Added Tax 5: Place of Supply and International Transactions 6: Domestic Exemptions 7: The Right of Deduction 8: Payment of Tax, Rates, and Administration 9: Special Schemes and Derogating Measures 10: Excise Duties and Similar Taxes 11: Capital Duty Part II: Direct Taxation 12: Introduction to Company Taxation in an International Context 13: The Parent-Subsidiary Directive 14: The Merger Directive 15: The Interest and Royalties Directive 16: Proposals for Further Legislation on Company Taxation 17: The Arbitration Convention 18: The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation 19: State Aid 20: Unfair Tax Competition 21: Remedies for Unlawful Taxation Conclusion 22: Conclusions and Prospects

Reviews

Review from previous edition ...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 *

Author Information

Paul Farmer is at Pump Court Tax Chambers. Richard Lyal is a Legal Adviser to the Commission of the European Communities

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