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• Title:European tax law / Ben J.M. Terra, Peter J. Wattel.
  
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• Author/Creator:Terra, B. J. M., author.
  
• Other Contributors/Collections:Wattèl, Peter Jacob, 1956- author.
  
• Published/Created:Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2012.
  

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KJE7105 .T47 2012
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Taxation--Law and legislation--European Union countries.
  
• Edition:6th ed.
  
• Description:xxxiii, 1, 107 pages ; 25 cm
  
• Summary:This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. 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; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 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. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.
  
• Notes:Includes bibliographical references and index.
  
• ISBN:9789041138781 (hbk. ; alk. paper)
  9041138781 (hbk. ; alk. paper)
  
• Contents:Taxes in the EU treaties : harmonization bases
  General EU law concepts and tax law
  European tax harmonisation policy
  The Community Customs Code
  Value added tax : the recast VAT directive
  Excises and energy taxation
  Capital duty and the financial transaction tax
  The parent-subsidiary directive
  The tax merger directive
  Transfer pricing and the Arbitration Convention
  Tax aspects of the European Economic Interest Grouping (EEIG) and the European company (SE)
  The interest and royalty directive
  The savings interest directive
  CCCTB
  Administrative cooperation in the assessment and recovery of tax claims
  General conceptual aspects of the ECJ case law in direct tax matters
  Free movement and tax base protection
  Division of tax jurisdiction : double tax relief mechanisms :tax treaty issues
  Exit taxes
  Individual income taxation
  Corporate income taxation
  Cross-border loss relief
  Cross-border dividend taxation.