Subjects:

EU Law

Contents:

1. Introduction

2. Taxation Affecting Imports and Exports

3. Value Added Tax

4. Excise Duties

5. Capital Taxation

6. Savings and Royalties

7. Future Perspectives

EU Taxation Law' includes detailed analysis of the harmonisation of indirect taxes in the EU, covering principally the substantial body of legislation and case law in the area of value added tax and excise duties, but also discussing capital duty, savings and royalties.