European Tax Law, Vol II, 7th edition, Kluwer
(2022) ISBN: [9789403542041], published
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- Abstract
- European Tax Law Volume II, Seventh Edition brings a comprehensive and systematic survey of European Indirect Tax Law up to July 2021. Its critical discussion of the EU tax rules in force and the relevant ECJ case law surpasses every other edition in clarifying and analysing the EU regulatory framework applicable to indirect taxes. This book offers a systematic analysis of EU secondary legislation in the field of indirect taxation with in-depth coverage including the following: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. This volume covers indirect taxation, energy taxation and capital duty and administrative cooperation in the field of indirect taxation.
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Citations
Lamensch, M., & et al. (2022). European Tax Law, Vol II, 7th edition, Kluwer. Kluwer. https://hdl.handle.net/2078.5/100135