This abridged student edition of European Tax Law 7ed Volume 2 offers a systematic analysis of EU secondary legislation in the field of indirect taxation. The book analyses current secondary legislation instruments regulating administrative cooperation in the field of indirect taxes, and legislation concerning customs duties, value-added taxes, excise duties and environmental taxes including car registration and plastic tax. The Student Edition is an abridged version of the Full Edition, leaving out material that is less relevant for students.
The second volume of this Student Edition of European Tax Law covers:
With its updated and elaborated topics, this student edition maintains its unparalleled depth and clarity as the go-to reference book for EU law and tax practitioners, administrators, academics, the judiciary, and tax law or Union law policy makers.
The companion Volume I covers general topics of EU law relevant for taxation and EU law on direct taxation. This volume II covers indirect taxation, energy taxation and capital duty and administrative cooperation in the field of indirect taxation.
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