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Vol 22 No 11 Nov/Dec 2017

Book of the Month

Cover of The Law of Contract Damages

The Law of Contract Damages

Price: £100.00

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EC Tax Law 2nd ed

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ISBN13: 9780199264162
Previous Edition ISBN: 0198257643
To be Published: August 2020
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £85.00



This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. 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. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States.

In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

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Subjects:
EU Law, Taxation
Contents:
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 ;

Series: Oxford EU Law Library 

Fundamental Rights in the European Union ISBN 9780199680757
To be published June 2019
Oxford University Press
£39.99
Fundamental Rights in the European Union ISBN 9780199548491
To be published August 2018
Oxford University Press
£95.00
The General Principles of EU Law 3rd ed ISBN 9780199534715
To be published June 2018
Oxford University Press
£125.00
Principles and Practice in EU Sports Law ISBN 9780198793656
Published August 2017
Oxford University Press
£75.00
EU Anti-Discrimination Law 2nd ed ISBN 9780198737032
Published January 2015
Oxford University Press
£40.49
EU Anti-Discrimination Law 2nd ed (eBook) ISBN 9780191649479
Published November 2012
Oxford University Press
£29.16 + £5.83 VAT
(ePub)
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EU Anti-Discrimination Law 2nd ed ISBN 9780199698462
Published November 2012
Oxford University Press
£115.00
EU External Relations Law 2nd ed ISBN 9780199606634
Published May 2011
Oxford University Press
£120.00
EU External Relations Law 2nd ed (eBook) ISBN 9780191656057
Published May 2011
Oxford University Press
£39.57 + £7.91 VAT
(ePub)
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Goyder's EC Competition Law 5th ed ISBN 9780199535316
Published March 2009
Oxford University Press
£133.99
EC Customs Law 2nd ed ISBN 9780199216741
Published March 2008
Oxford University Press
£172.50
The General Principles of EU Law 2nd ed ISBN 9780199227686
Published May 2007
Oxford University Press
£63.00
Judicial Review and the Rights of Private Parties in EU Law 2nd ed ISBN 9780199206865
Published March 2007
Oxford University Press
£75.00
The European Union and Its Court of Justice 2nd ed ISBN 9780199258840
Published June 2006
Oxford University Press
£145.00
Directives in EC Law 2nd ed ISBN 9780199207596
Published June 2006
Oxford University Press
£47.49
The European Union and its Court of Justice 2nd ed ISBN 9780199258857
Published June 2006
Oxford University Press
£61.00
Intellectual Property Rights in EU Law: Vol 1 ISBN 9780198259183
Published May 2006
Oxford University Press
£152.50
Directives in EC Law 2nd ed ISBN 9780198268321
Published February 2005
Oxford University Press
Price on Application
Workers, Establishment, and Services in the European Union ISBN 9780198267768
Published October 2004
Oxford University Press
£110.00
EC Agricultural Law 2nd ed
John A. UsherSalvesen Professor of European Institutions, University of Edinburgh
ISBN 9780198268826
Published March 2002
Oxford University Press
£102.50
The Law of Money and Financial Services in the EC 2nd ed
John UsherUniversity of Edinburgh
ISBN 9780198298779
Published March 2000
Oxford University Press
£115.00
EC Company Law ISBN 9780198259930
Published February 1999
Oxford University Press
£167.50
EC Tax Law ISBN 9780198257646
Published April 1996
Oxford University Press
£145.00