Ec Tax Law by Paul Farmer

Ec Tax Law

byPaul Farmer, Richard Lyal

Hardcover | October 31, 2020

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This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case lawon VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers theexisting legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis ofthe impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

About The Author

Paul Farmer is at Pump Court Tax Chambers. Richard Lyal is a Legal Adviser to the Commission of the European Communities
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Details & Specs

Title:Ec Tax LawFormat:HardcoverDimensions:800 pages, 9.21 × 6.14 × 0.03 inPublished:October 31, 2020Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199264163

ISBN - 13:9780199264162

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Table of Contents

1. Introduction2. Development of Tax Harmonisation in the CommunityPart I: Indirect Taxation and VAT3. The Tax Provisions of the Treaty: Article 90-934. Basic Principles and Scope of the Common system of Value Added Tax5. Place of Supply and International Transactions6. Domestic Exemptions7. The Right of Deduction8. Payment of Tax, Rates, and Administration9. Special Schemes and Derogating Measures10. Excise Duties and Similar Taxes11. Capital DutyPart II: Direct Taxation12. Introduction to Company Taxation in an International Context13. The Parent-Subsidiary Directive14. The Merger Directive15. The Interest and Royalties Directive16. Proposals for Further Legislation on Company Taxation17. The Arbitration Convention18. The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation19. State Aid20. Unfair Tax Competition21. Remedies for Unlawful TaxationConclusion22. Conclusions and Prospects

Editorial Reviews

`Review from previous edition ...its approach is both analytical and practical. For those involved in maritime and commercial law, it provides a comprehensive and authoritative discussion on complex areas of taxation relevant to transnational contracts within the Community. It was a pleasureto read such a clear exposition of what is normally regarded as a somewhat intimidating subject. The authors are to be congratulated for providing a stimulating work which is well-presented and clearly indexed. They provide a useful list of 'Further Reading' in the fields touched on by their book.EC Tax Law will be well received by those specialised in the field of taxation and those whose work concerns transnatioanl contracts who require some knowledge of the Community dimension which is of ever-increasing significance.'Lloyd's Maritime and Commercial Law Quarterly