European Tax Law

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Terra, Ben J.

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ISBN:9789041127419
Editorial: Kluwer Law International
Fecha de la edición:2008
Número de la edición: 5
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Nº Pág.:458
Idiomas:Español

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/ Hacienda Pública-Sistemas Fiscales

Ben Terra is professor of tax law at the University of Amsterdam, the Netherlands, and the University of Lund, Sweden. Peter Wattel is Advocate-General in the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) and professor of EC tax law at the University of Amsterdam.This book is intended as a textbook for students reading tax law or EC law. It offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into five main themes:- the far-reaching consequences of the EC Treaty provisions and principles for national tax law, as shown by the case law of the Court of Justice of the EC;- Community harmonization policy and coordination policy as regards indirect taxes and direct taxes; - Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);- Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);Administrative Assistance between the Member States in the assessment and the recovery of tax claims.

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