European Tax Law
Author | : Ben J. Terra |
Publisher | : Springer |
Total Pages | : 468 |
Release | : 1994 |
ISBN-10 | : UOM:35112200459172 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book European Tax Law written by Ben J. Terra and published by Springer. This book was released on 1994 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes & tax policies insofar as is necessary for a common market affects taxation & tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy & their implications. It provides a detailed discussion of European integration & Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force & pending. The book's clear, straightforward coverage includes the following: . tax measures already taken at the Community level & their legal basis; . the current state of positive harmonisation as manifested in EC regulations & directives; . the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; . the surprising effect of national habits & couleur locale; & . the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index & a table of cases for easy access to information. Practitioners, academics, & advanced students of tax law & EC law will value the lucid, ordered, & comprehensive coverage of this resource.