Business operations in the European Union [electronic resource] : taxation / Pascal Faes, Of Counsel Antaxius Advocaten cvba, Antwerp, Belgium.
" ... gives an overview of the development of EU law in the direct and indirect tax areas. Progress in the indirect tax area (customs duties, excise duties, value-added tax) has been relatively successful. While the harmonization or approximation of the Member States' legislation in the di...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2015]-
|
| Series: | Tax management portfolios ;
7450-2nd. |
| Subjects: |
MARC
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| 490 | 1 | |a Foreign income portfolios ; |v 7450-2nd | |
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| 520 | |a " ... gives an overview of the development of EU law in the direct and indirect tax areas. Progress in the indirect tax area (customs duties, excise duties, value-added tax) has been relatively successful. While the harmonization or approximation of the Member States' legislation in the direct tax area has proven to be a far more cumbersome process, the case law of the Court of Justice of the European Union has, over time, evolved into a substantial source of "negative integration." Analysis of the case law of the CJEU is therefore a common thread running through the Portfolio." | ||
| 505 | 0 | 0 | |t Detailed Analysis. |g I. |t Overview -- Structure of the Portfolio |g II. |t European Union Primary Legislation -- Tax Provisions of the Treaty on the Functioning of the European Union -- |g III. |t European Union Primary Legislation -- Nontax Provisions of the Treaty on the Functioning of the European Union -- |g IV. |t European Union Secondary Legislation -- Customs Duties -- |g V. |t European Union Secondary Legislation -- Value Added Tax -- |g VI. |t European Union Secondary Legislation -- Excise Duties -- |g VII. |t European Union Secondary Legislation -- Indirect Taxes on the Raising of Capital -- |g VIII. |t European Union Secondary Legislation: Corporations -- |g IX. |t European Union Secondary Legislation: Administrative Cooperation and Recovery of Tax Claims -- |g X. |t European Union Secondary Legislation (Proposed) -- Financial Transaction Tax -- |g XI. |t Soft Law -- |g XII. |t Anti-Abuse Doctrine -- |t Working papers. |
| 588 | 0 | |a Contents viewed on September 25, 2018; title from description page. | |
| 650 | 0 | |a Taxation |x Law and legislation |z European Union countries. |0 http://id.loc.gov/authorities/subjects/sh2008112571 | |
| 650 | 0 | |a Investments, Foreign |x Taxation |x Law and legislation |z European Union countries. | |
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| 650 | 7 | |a Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01143921 | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 | |
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