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EC Tax Law

David W. Williams

出版	Longman, 1998
主題	Business & Economics / Taxation / GeneralLaw / InternationalLaw / Taxation
ISBN	05823059699780582305960
URL	http://books.google.com.hk/books?id=2XMqAQAAMAAJ&hl=&source=gbs_api

註釋

This book provides a lucid account of how taxes are raised in the European Union, how these taxes interact with the constitution and principles of the European Union, and the legal implications for both EC and domestic law - an ideal introduction to an increasingly important subject. It looks at all forms of taxes raised within the EU - the EU's 'own taxes', as well as VAT, excise, income, social security and transaction taxation. The legal issues arising are then analysed in relation to the EU as an entity, freedom of movement within the EU, and competition policy - moving away from a traditional approach based on an increasingly meaningless distinction between direct and indirect taxation.