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Vol 22 No 1 Jan/Feb 2017

Book of the Month

Cover of Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

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A new edition is due, details can be seen here:
EC Tax Law 2nd ed isbn 9780199264162

EC Tax Law

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ISBN13: 9780198257646
ISBN: 0198257643
New Edition ISBN: 9780199264162
Published: April 1996
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £125.00

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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.

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EU Law, Taxation
Recommended by Dr Roxan of LSE
for Tax LLM 2007/2008;;