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European Tax Law

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European Tax Law



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European Tax Law by Ben J.M. Terra
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Ben Terra is professor of tax law at the University of Amsterdam, the Netherlands, and the University of Lund, Sweden. Peter Wattel is Advocate-General in the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) and professor of EC tax law at the University of Amsterdam. This book is intended as a reference book for tax law and EC law practitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.Its contents may be divided into six main themes: the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty); Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); and, Administrative Assistance between the Member States in the assessment and the recovery of tax claims.
Release date Australia
February 28th, 2008
Country of Publication
5th Revised edition
Kluwer Law International
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