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.

This is an up-to-date and comprehensive overview of the European Community's legal rules and mechanisms for the establishment and integration of the Single European Market and for the protection of the environment. Focusing on the relationship between domestic policy measures and European Community law, it offers a thoroughly researched, carefully written account of this growing subject.

This fully revised and updated new edition offers a detailed exposition of EC Directives, individual rights, and the protection of those rights in national courts. Throughout the text, the author's empirical argument is enriched by discussion of doctrine and theory. In an updated conclusion, the prospects of Directives in the future and in the light of the nascent European Constitution are discussed. The result is an extensive and in-depth analysis of Directives, the case-law of the ECJ, and legal writing on the topic, which also engages with the more practical issues of implementation and...