Author Description

Systematic survey of the tax implications of European integration and of Community tax harmonization policy, and a discussion of the Community tax rules in force and pending. Chapters on: The consequences of general (non-fiscal) Community Law for national tax law; Community tax harmonization policy; Current pending secondary Community Law concerning indirect taxes; Current and pending secondary Community Law concerning direct taxes; Exchange of information between national tax administrations. Case law of the EC Court in direct tax matters is considered.