European Tax Law - Second, Revised Edition - pocketboek

The establishment of a common market and a monetary union, an objective laid down in the EC Treaty, requires the free movement of goods and the harmonisation of national laws to the extent that disparities impede common market functioning. European Tax Law systematically surveys the tax implications of European integration and the Community tax harmonisation policy. It also offers a detailed discussion of the in-force and forthcoming European Community (EC) tax rules. The book's clear, straightforward examination takes the form of five major topics: + 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 relating to non-discrimination, the four freedoms, the EC Treaty and tax treaties, tax competition, and State aid through tax incentives, Community loyalty, and tax treaties with third countries; + the Community tax harmonisation policy, the White Paper, the Ruling Report, subsidiarity, the Monti paper, capital import and export neutrality, tax competition, and fiscal degradation and prospects for the near future; + current and pending secondary Community law concerning indirect taxes: value added tax, the Community Customs Code, excises and capital duty; + current and pending secondary Community law concerning direct taxes: Parent Subsidiary Directive, Merger Directive, Arbitration Convention, and proposed measures; and + Exchange of Information between national tax administrations. European Tax Law includes an extensive index and a table of cases for the facilitation of access. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.