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European Tax Law



Rok: 2002
ISBN: 9789041198686
OKCZID: 110039233

Citace (dle ČSN ISO 690):
TERRA, Ben. European tax law. 3rd ed. London: Kluwer Law International, 2001. xx, 532 s.


Anotace

 

This text offers a survey of the tax implications of European integration and of Community tax harmonization policy, a discussion of the Community tax rules in force and pending, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into six themes: consequences of non-fiscal community law for national tax law as shown by the case law of the Court of Justice of the EC; community tax harmonization policy; current and pending secondary community law concerning indirect taxes; current and pending secondary community law concerning direct taxes (Parent-subsidiary Directive, Merger Directive, Arbitration Convention; proposed Directives on loss roll-over, intragroup interest and royalty payments and effective taxation of savings income); tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (Societas Europaea - SE); administrative assistance between tax administrations of different Member States.


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