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Gormley

EU Taxation Law

2018. Buch. 478 S. Hardcover
Oxford University Press ISBN 978-0-19-873540-3
Format (B x L): 17,1 x 24,6 cm
In englischer Sprache
This book provides a practical overview of EU taxation law and its interpretation and application by the European courts. It includes detailed analysis of the harmonization of indirect taxes in the EU, primarily covering the substantial body of legislation and case law in the area of value added tax (VAT) and excise duties, as well as discriminatory taxation, taxation of imports and exports, company taxation and taxation of savings and royalties; it also examines
mutual assistance and administrative cooperation in the field of taxation, as well as the question of repayment of taxes paid but not due.

The new edition has been fully revised and updated to cover recent developments, such as the case law on fiscal discrimination in the field of workers and establishment and on VAT, which affect business and personal interests in an immediate and significant way. It engages with recent legal and economic discussions, such as the possibility of the EU being granted tax-raising powers, and the proposed enhanced cooperation in the form of a financial transactions tax.

This is an essential practitioner guide to this important and sometimes contentious area of law.
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