EC Tax Law

ISBN-13: 9780198257646 / Angielski / Twarda / 1995 / 394 str.

Lyal Farmer; Richard Lyal; M.D. Paul Farmer

Opis

Tax law and fiscal policy are subjects which are generally considered to be close to the heart of the Single European Market, yet because of the complexity of EC tax law few have attempted to grapple with its multifarious difficulties. There is, strangely, little literature on the subject. This new book by two experienced EC lawyers fills that gap by examining in some detail the various tax regimes affecting the Community and uncovers the links between policy and law-making in a way which will give all readers a firm understanding of the principles of EC tax law.

Recenzje

...its approach is both analytical and practical. For those involved in maritime and commercial law, it provides a comprehensive and authoritative discussion on complex areas of taxation relevant to transnational contracts within the Community. It was a pleasure to read such a clear exposition of what is normally regarded as a somewhat intimidating subject. The authors are to be congratulated for providing a stimulating work which is well-presented and clearly indexed. They provide a useful list of 'Further Reading' in the fields touched on by their book. EC Tax Law will be well received by those specialised in the field of taxation and those whose work concerns transnatioanl contracts who require some knowledge of the Community dimension which is of ever-increasing significance.