EC Tax Law

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 law on 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 the existing 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 of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

1 - Introduction
2 - Development of Tax Harmonisation in the Community
3 - The Tax Provisions of the Treaty: Article 90-93
4 - Basic Principles and Scope of the Common system of Value Added Tax
5 - Place of Supply and International Transactions
6 - Domestic Exemptions
7 - The Right of Deduction
8 - Payment of Tax, Rates, and Administration
9 - Special Schemes and Derogating Measures
10 - Excise Duties and Similar Taxes
11 - Capital Duty
12 - Introduction to Company Taxation in an International Context
13 - The Parent-Subsidiary Directive
14 - The Merger Directive
15 - The Interest and Royalties Directive
16 - Proposals for Further Legislation on Company Taxation
17 - The Arbitration Convention
18 - The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
19 - State Aid
20 - Unfair Tax Competition
21 - Remedies for Unlawful Taxation
22 - Conclusions and Prospects

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