European tax law /

European tax law /

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Bibliographic Details
Author / Creator:Terra, B. J. M.
Edition:2nd ed.
Imprint:London : Kluwer Law International, 1997.
Description:xvi, 380 p. ; 25 cm.
Language:English
Subject:
Taxation -- Law and legislation -- European Union countries.
Taxation -- Law and legislation.
Europe -- European Union countries.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/2937662
Hidden Bibliographic Details
Other authors / contributors:Wattèl, Peter Jacob, 1956-
ISBN:9041106928
Notes:Includes bibliographical references and index.
Table of Contents:
  • Preface
  • List of Abbreviations
  • Introduction
  • Taxes in the EC Treaty: Harmonisation Bases
  • Impact of General Community Law on National Tax Law
  • European Tax Harmonisation Policy
  • The Community Customs Code
  • Value Added Tax
  • Excises
  • Capital Duty
  • The Parent-Subsidiary Directive
  • The Merger Directive
  • The Arbitration Convention
  • Tax Aspects of the European Economic Interest Grouping
  • Proposed Direct Tax Directive
  • Mutual Assistance through Exchange of Information
  • Index
  • Table of Cases

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