Name: Ec tax law (Oxford European Union law Library) (en Inglés)
Price: 230640.00 CLP
Availability: InStock
Author: Lyal Farmer; Richard Lyal; Paul M.D. Farmer
ISBN: 9780198257646

portada Ec tax law (Oxford European Union law Library) (en Inglés)

Ec tax law (Oxford European Union law Library) (en Inglés)

Formato

Libro Físico

Editorial

Oxford University Press

Autor

Lyal Farmer; Richard Lyal; Paul M.D. Farmer

Año

1995

Idioma

Inglés

N° páginas

394

Encuadernación

Tapa Dura

ISBN

0198257643

ISBN13

9780198257646

N° edición

Categorías

Lingüística

Ec tax law (Oxford European Union law Library) (en Inglés)

Lyal Farmer; Richard Lyal; Paul M.d. Farmer (Autor) · Oxford University Press · Tapa Dura

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Reseña del libro "Ec tax law (Oxford European Union law Library) (en Inglés)"

This book provides a detailed and extensive survey of EC tax legislation and case law. Accordingly, it deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. It also covers the recent legislation on company taxation, concentrating in particular on the Parent-Subsidiary Directive. A distinctive feature of the book is the detailed analysis of the legislation and its interpretation by the European Court. The book also contains an analysis of the impact of the tax sphere of the provisions of the EC Treaty, including Article 95 on the prohibition of fiscal discrimination against EC goods and the treaty articles on the free movement of persons, services, and capital. With the generalist lawyer in mind, the book contains an introduction to VAT and to the basic principles of company taxation. Since the focus of the book is EC and the language of the international tax world is English, the book should have an appeal for tax and EC lawyers throughout the EC, including the new entrant states.