ISBN 13 : 978-90-411-2741-9

Contents : Contents
1. Introduction
2 . Taxes in the EC treaty : integration bases.
3 . General EC law concepts and tax law.
4 . European tax harmonization policy.
5 . The community customs code.
6 . Value added tax - The recast VAT directive.
7 . Excises and energy taxation.
8. The parent-subsidiary directive.
9 . The fiscal merger directive.
10 . Transfer pricing and the arbitration convention.
11 . The interest and royalty directive.
12 . The savings interest directive.
13 . Mutual assistance in the assessment and recovery of tax claims.
14 . Negative integration of direct taxes : the ECJ case law on taxation and free movement.

Language : English

Print : 5ème

Location : Nice Library

Material : Paper

Statement : Présent

Owner : Bibliothèque