EC tax law

Comprehensive account of European tax legislation and jurisprudence. The relevant EC Treaty provisions and their application, VAT legislation and recent legislation on company tax law and the jurisprudence relating thereto are discussed in considerable detail. An extensive portion (approx. 130 pages) of the book is related to VAT and covers: the basic principles and scope; place of supply and international transactions; domestic exemptions; the right of deduction; payment of tax, rates, and administration and special schemes.