European tax law / Ben Terra, Peter Wattel.
1997
JX1982.T2 T2762 1997 (Map It)
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Details
Author
Title
European tax law / Ben Terra, Peter Wattel.
Published
London ; Boston : Kluwer Law International, 1997.
Distributed
Cambridge, MA : Sold and distributed in the USA and Canada by Kluwer Law International
Call Number
JX1982.T2 T2762 1997
Edition
Second edition.
ISBN
9041106928 (acid-free paper)
Description
xvi, 380 pages ; 25 cm
System Control No.
(OCoLC)38749067
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
19
Ch. 4
European Tax Harmonization Policy
71
Ch. 5
The Community Customs Code
147
Ch. 6
Value Added Tax
159
Ch. 7
Excises
209
Ch. 8
Capital Duty
223
Ch. 9
The Parent-Subsidiary Directive
241
Ch. 10
The Merger Directive
265
Ch. 11
The Arbitration Convention
285
Ch. 12
Tax Aspects of the European Economic Interest Grouping
303
Ch. 13
Proposed Direct Tax Directives
309
Ch. 14
Mutual Assistance through Exchange of Information
327
Index
365
Table of Cases
377