Subjects:

Taxation, EU Law

Contents:

The community tax system

prohibition against discriminatory and protective taxation

the harmonization of turnover taxes - the common system of Value Added Tax

excise duties and other indirect taxes

direct taxation.

This book is part of the ""European Community law"" series which provides an authoritative and up-to-date account of specific topics and areas of European Community law. The books in the series are aimed at legal practitioners, in-house lawyers, businessmen and to all those who need to communicate with lawyers in this field.;Taxation is an important aspect of the financial operation of the European Community. This volume considers the tax provisions of the Treaty of Rome with its late modifications. It focuses on fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.