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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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Selected Issues in European Tax Law

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ISBN13: 9789041197443
ISBN: 9041197443
Published: December 0002
Publisher: Kluwer Law International
Format: Paperback
Price: £49.00

Despatched in 9 to 11 days.

This collection brings together six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and focuses on the basic principles underlying the European VAT system and their development over the last 30 years. Topics covered include the new definition of VAT based on recent case law of the European Court of Justice, the basic characteristics of VAT as a consumption tax and the distinction between the economic and legal approaches to VAT. The second issue concerns the application of general principles of law and justice in European law in general and European tax law in particular. The application of these principles is explored in detail in the context of European Court of Justice case law, direct and indirect taxation in general, and the harmonization of rules on capital income taxation and the introduction of a common withholding tax in particular.;These papers are the result of a conference organized by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam in honour of Fons Simons, who for seven years was responsible for the postgraduate courses and seminars at the Foundation. This brochure is the sixth in a series initiated by the Foundation, which organizes postgraduate courses on European tax law, and aims to encourage research on the economic and legal aspects of tax harmonization and co-ordination in the European Union.

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Editor's Preface. Part I: The Legal Character of European Value-Added Tax.
1. The Legal Character of VAT; M. van Hilten.
2. The Legal Character of the European VAT System; J.-C. Bouchard.
3. Neutrality and the Limits of VAT; F. Vanistendael. Part II: The Application of General Principles of Justice in European Fiscal Law.
4. The Application of General Principles of Law by the European Court of Justice and their Relevance for European Union and National Tax Law; J. Wouters.
5. Harmonisation of Capital Income Taxation in the European Union: A Dissenting Opinion; A. Streichen.
6. The Theory of General Principles of Justice; F. Simons.

Series: EFS Brochures

Pension Systems in the European Union ISBN 9789041197528
Published September 1999
Kluwer Law International
Towards a Dual Income Tax?
Leif MutenStockholm School of Economics, Sweden, Peter B. SorensenEconomic Policy Research Unit, Copenhagen, Denmark, Kare P. HagenNorwegian School of Economics and Business Administration, Bergen-Scandviken, Norway, Bernd (University Genser
ISBN 9789041109286
Published December 0002
Kluwer Law International