Wildy Logo
(020) 7242 5778

Book of the Month

Cover of Documentary Evidence

Documentary Evidence

Price: £250.00

Rook and Ward


Welcome to Wildys


Wildy, Simmonds & Hill

New Edition
Small Claims Procedure in the County Court: A Practical Guide
Includes guide to Road Traffic Act Small Claims Protocol

The Complete List...

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


EC Tax Law 2nd ed

ISBN13: 9780199264162
Previous Edition ISBN: 0198257643
To be Published: August 2022
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £85.00

This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States.

In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

EU Law, Taxation
1. Introduction
2. Development of Tax Harmonisation in the Community
Part I: Indirect Taxation and VAT
3. The Tax Provisions of the Treaty: Article 90-93
4. Basic Principles and Scope of the Common system of Value Added Tax
5. Place of Supply and International Transactions
6. Domestic Exemptions
7. The Right of Deduction
8. Payment of Tax, Rates, and Administration
9. Special Schemes and Derogating Measures
10. Excise Duties and Similar Taxes
11. Capital Duty
Part II: Direct Taxation
12. Introduction to Company Taxation in an International Context
13. The Parent-Subsidiary Directive
14. The Merger Directive
15. The Interest and Royalties Directive
16. Proposals for Further Legislation on Company Taxation
17. The Arbitration Convention
18. The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
19. State Aid
20. Unfair Tax Competition
21. Remedies for Unlawful Taxation
22. Conclusions and Prospects

Series: Oxford EC Law Library 

Fundamental Rights in the European Union ISBN 9780199548491
To be published June 2022
Oxford University Press
Fundamental Rights in the European Union ISBN 9780199680757
To be published June 2022
Oxford University Press
EU Anti-Discrimination Law 2nd ed ISBN 9780198737032
Published January 2015
Oxford University Press
Goyder's EC Competition Law 5th ed ISBN 9780199535316
Published March 2009
Oxford University Press
The General Principles of EU Law 2nd ed ISBN 9780199227686
Published May 2007
Oxford University Press
Judicial Review and the Rights of Private Parties in EU Law 2nd ed ISBN 9780199206865
Published March 2007
Oxford University Press
Directives in EC Law 2nd ed ISBN 9780199207596
Published June 2006
Oxford University Press
The European Union and Its Court of Justice 2nd ed ISBN 9780199258840
Published June 2006
Oxford University Press
The European Union and its Court of Justice 2nd ed ISBN 9780199258857
Published June 2006
Oxford University Press
Intellectual Property Rights in EU Law: Vol 1 ISBN 9780198259183
Published May 2006
Oxford University Press
Directives in EC Law 2nd ed ISBN 9780198268321
Published February 2005
Oxford University Press
Price on Application
Workers, Establishment, and Services in the European Union ISBN 9780198267768
Published October 2004
Oxford University Press
EC Agricultural Law 2nd ed
John A. UsherSalvesen Professor of European Institutions, University of Edinburgh
ISBN 9780198268826
Published March 2002
Oxford University Press
The Law of Money and Financial Services in the EC 2nd ed
John UsherUniversity of Edinburgh
ISBN 9780198298779
Published March 2000
Oxford University Press
EC Company Law ISBN 9780198259930
Published February 1999
Oxford University Press
EC Tax Law ISBN 9780198257646
Published April 1996
Oxford University Press
The European Internal Market and International Trade
ISBN 9780198259039
Published September 1994
Oxford University Press