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Vol 23 No 5 May/June 2018

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Taxation in the European Community

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Alex EassonProfessor, Faculty of Law, Queen's University, Kingston, Canada

ISBN13: 9780485700107
ISBN: 0485700107
Published: May 1993
Publisher: Continuum International Publishing Group Ltd.
Format: Hardback
Price: Out of print

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.

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EU Law, Taxation
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.