European Tax Law

European Tax Law - B.J.M. Terra |

...fair, efficient and growth-friendly taxes ... European Tax Law (Onderwerp, Fiscaal & Financieel ... ... . The EU does not have a direct role in collecting taxes or setting tax rates. The amount of tax each citizen pays is decided by their national government, along with how the collected taxes are spent. From the consequences of the EU free movement rights - to the soft laws meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking dis ... PDF EU Tax Law - Direct Taxation - 2010 ... . It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court's case law in tax matters. ETL - European Tax & Law End-to-end consulting for companies from all sectors In Germany the ETL-Group has over 870 offices and is represented worldwide in over 50 countries. This book is intended as a textbook for...


B.J.M. Terra
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European Tax Law.pdf


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:1. 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;2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes;3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);5. Administrative Assistance between the Member States in the assessment and the recovery of tax claims.

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