European tax law / Ben Terra, Peter Wattel.
2001
JX1982.T2 T2762 2001 (Map It)
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Items
Details
Author
Title
European tax law / Ben Terra, Peter Wattel.
Published
London ; New York : Kluwer Law International, 2001.
Call Number
JX1982.T2 T2762 2001
Edition
Third edition.
ISBN
9041198687
Description
xx, 532 pages ; 25 cm
System Control No.
(OCoLC)49692326
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Added Author
Table of Contents
Preface
List of Abbreviations
Ch. 1
Introduction
1
Ch. 2
Taxes in the EC Treaty; Harmonization Bases
5
Ch. 3
Impact of General Community Law on National Tax Law
21
Ch. 4
European Tax Harmonization Policy
115
Ch. 5
The Community Customs Code
209
Ch. 6
Value Added Tax; the Sixth Directive and the Present Transitional Arrangements
235
Ch. 7
Excises
287
Ch. 8
Capital Duty
315
Ch. 9
The Parent-Subsidiary Directive
335
Ch. 10
The Merger Directive
373
Ch. 11
The Arbitration Convention
403
Ch. 12
Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE)
421
Ch. 13
Proposed Direct Tax Directives
433
Ch. 14
Mutual Assistance Through Exchange of Information
461
Index
507
Table of Cases
527