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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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Secondhand & Out of Print

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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: Abridged Student Edition isbn 9789041138774

European Tax Law 5th ed: Abridged Student Edition

ISBN13: 9789041127419
New Edition ISBN: 9789041138774
Published: February 2008
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: Out of print
Hardback edition out of print, ISBN13 9789041127402

This book is intended as a textbook for students reading tax law or EC law. It 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 five main themes:-

  • 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, as shown by the case law of the Court of Justice of the EC;
  • 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes;
  • 3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);
  • 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);
  • 5. Administrative Assistance between the Member States in the assessment and the recovery of tax claims.