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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
European Tax Law 6th ed isbn 9789041138781

European Tax Law 5th ed

ISBN13: 9789041127402
New Edition ISBN: 9789041138781
Previous Edition ISBN: 9041123865
Published: February 2008
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: Out of print
Paperback edition out of print, ISBN13 9789041127419

This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court’s case law in tax matters. Its contents may be divided into six main themes:

  • the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC;
  • Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law;
  • Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty);
  • Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);
  • Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE);
  • Administrative Assistance between the Member States in the assessment and the recovery of tax claims.