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.
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David W. Williams is Professor of Tax Law, Centre for Commercial Law Studies, Queen Mary and Westfield College, University of London.
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Seller: Better World Books Ltd, Dunfermline, United Kingdom
Condition: Good. Former library copy. Pages intact with minimal writing/highlighting. The binding may be loose and creased. Dust jackets/supplements are not included. Includes library markings. Stock photo provided. Product includes identifying sticker. Better World Books: Buy Books. Do Good. Seller Inventory # 41133305-75
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Seller: unifachbuch e.K., Köln, NRW, Germany
Gebunden. Condition: Neu. Gebraucht - Wie neu Unbenutzt. Schnelle Lieferung, Kartonverpackung. Abzugsfähige Rechnung. Bei Mehrfachbestellung werden die Versandkosten anteilig erstattet. -This text provides an introduction to EC tax law. It includes analysis of: EC 'own' taxes; VAT; excise taxes; income taxes; social security taxes; and transaction taxes. The author acknowledges that there is a lack of coherence in tax law throughout the European Community and discusses the ways in which the diversity of tax regimes reflects the differing approaches of individual countries within it. He concludes with a look at policy issues and the options for the future on tax policy. 186 pp. Englisch. Seller Inventory # INF1000001180
Quantity: 1 available