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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Tax and Legal Aspects of EC Harmonization

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ISBN13: 9789065447098
ISBN: 9065447091
Published: July 1995
Publisher: Kluwer Law International
Format: Paperback
Price: £101.00

Despatched in 11 to 13 days.

An overview of the fiscal aspects in connection with the increasing economic and monetary integration within the EC. The harmonization of both indirect and direct taxes is discussed in depth while relevant historical developments are also highlighted. Attention is paid to the harmonization process in a number of areas that interface with tax law, in particular, social security law, parts of corporate law and the law on annual statements of accounts.

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Part 1 EC in general: EC foundation principles; EC institutions; European community law; jurisprudence; external trade relations.
Part 2 Harmonisation of company law: general; mergers and industrial concentrations; protection of capital; the European company; the European economic interest grouping (EEIG); the single member private limited liability company; corporate bodies.
Part 3 Harmonisation of the law governing annual accounts: general; the fourth directive; the seventh directive; the eight directive.
Part 4 Harmonisation of social security: general; scope of application; allocation rules; special rules.
Part 5 Harmonisation of VAT: general; principles for the levy of European VAT; the sixth directive; other VAT directives; draft VAT directives; abolishing internal borders.
Part 6 Harmonisation of import and excise duties: general; relevant organisations; overview of EEC customs law; the liability for payment of import duties; post-clearance recovery and drawback of import duties; customs value; tariff harmonisation; community transit; presentation and declaration of goods; storage warehouses and free zones; excise duties; internal market after 1992.
Part 7 Harmonisation of other indirect taxes: general; insurance tax; capital duty; securities tax; motor vehicle tax/road tax.
Part 8 Harmonisation of direct taxes: general; mutual assistance; international tax fraud and tax evasion; arbitration; individual income tax; withholding taxes; corporate income tax.