EC Tax Law by David W Williams

EC Tax Law by David W Williams

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Summary

This book provides a clear, overall and much needed introduction to EC tax law - it is about how taxes are raised in the EU, and how those taxes interact with the constitution and principles of the EU.

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EC Tax Law by David W Williams

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.
SKU Unavailable
ISBN 13 9780582305960
ISBN 10 0582305969
Title EC Tax Law
Author David W Williams
Series European Law Series
Condition Unavailable
Binding Type Paperback
Publisher Pearson Education Limited
Year published 1998-01-20
Number of pages 208
Cover note Book picture is for illustrative purposes only, actual binding, cover or edition may vary.