Paul Farmer, Richard Lyal

EC Tax Law

• Gebundenes Buch

Produktbeschreibung

Second edition.

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Hurst & Co.
• 2nd edition
• Seitenzahl: 800
• Erscheinungstermin: 14. Januar 2028
• Englisch
• Abmessung: 3mm x 3mm x 3mm
• ISBN-13: 9780199264162
• ISBN-10: 0199264163
• Artikelnr.: 21348401

Autorenporträt

Paul Farmer is at Pump Court Tax Chambers. Richard Lyal is a Legal Adviser to the Commission of the European Communities

Inhaltsangabe

1: Introduction
2: Development of Tax Harmonisation in the Community
Part I: Indirect Taxation and VAT
3: The Tax Provisions of the Treaty: Article 90-93
4: Basic Principles and Scope of the Common system of Value Added Tax
5: Place of Supply and International Transactions
6: Domestic Exemptions
7: The Right of Deduction
8: Payment of Tax, Rates, and Administration
9: Special Schemes and Derogating Measures
10: Excise Duties and Similar Taxes
11: Capital Duty
Part II: Direct Taxation
12: Introduction to Company Taxation in an International Context
13: The Parent-Subsidiary Directive
14: The Merger Directive
15: The Interest and Royalties Directive
16: Proposals for Further Legislation on Company Taxation
17: The Arbitration Convention
18: The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
19: State Aid
20: Unfair Tax Competition
21: Remedies for Unlawful Taxation
Conclusion
22: Conclusions and Prospects