European Tax Law

By Peter Wattel and Ben Terra

Although a genuine European tax hardly exists as such, The EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. it provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, In force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; And The consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

• Format: Paperback
• Language: English
• ISBN: 9041106928
• ISBN13: 9789041106926
• Release Date: August 1997
• Publisher: Springer
• Length: 396 Pages
• Weight: 1.11 lbs.
• Dimensions: 9.3" x 1.0" x 6.3"