European Tax Law is popular PDF and ePub book, written by Ben J. Terra in 1994, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, European Tax Law can be Read Online from any device for your convenience.
European Tax Law Book PDF Summary
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes & tax policies insofar as is necessary for a common market affects taxation & tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy & their implications. It provides a detailed discussion of European integration & Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force & pending. The book's clear, straightforward coverage includes the following: . tax measures already taken at the Community level & their legal basis; . the current state of positive harmonisation as manifested in EC regulations & directives; . the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; . the surprising effect of national habits & couleur locale; & . the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index & a table of cases for easy access to information. Practitioners, academics, & advanced students of tax law & EC law will value the lucid, ordered, & comprehensive coverage of this resource.
Detail Book of European Tax Law PDF
- Author : Ben J. Terra
- Release : 20 September 1994
- Publisher : Springer
- ISBN : UOM:35112200459172
- Genre : Business & Economics
- Total Page : 468 pages
- Language : English
- PDF File Size : 17,7 Mb
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