European Tax Law
ISBN: 9041123865
Vydavatelství: Kluwer Law
Rok vydání: 2005
Nárok na dopravu zdarma
This book is to serve as a textbook for advanced students of Tax law or Community law, and as a reference of Tax law and Community law practitioners and for the judiciary. It offers a systematic survey of the tax implications of European integration and of Community tax harmonisation policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Court s expanding case law in tax matters. Its contents may be divided into six main themes:
All the recent changes to secondary Community law as regards taxes, including those adopted in November/December 2004 and those pursuant to the accession of ten new Member States, have been incorporated in this fourth edition.