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ISBN: 9041198687Издательство: Kluwer Law International
This book is to serve as a textbook for students of Tax Law and/or of European Law, and as a reference book for tax or Community Law practitioners. In about 450 pages it offers a survey or the tax implications of European integration, and a discussion ofthe Community tax rules in force and pending. Roughly, the contents may be divided into five main themes: - national tax consequences of primary Community Law (Community loyalty; non-discrimination; 'the four' freedoms'; external tax relations; case law of the European Court); - Community tax harmonisation policy (the ABC-, Van den Tempel-, Neumark-, Derringer-, and Ruding Reports; the White Paper; the Maastricht Treaty; Subsidiarity; survey of the national systems of company taxation; tax competition ; future developments); - current and pending secondary Community Law concerning indirect taxes (Value Added Tax, Customs and Excises, Capital Duty, Eco-Taxes); - current and pending secondary Community Law concerning...