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Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market aff
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This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning
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Type: BOOK - Published: 2022-10-23 - Publisher: Kluwer Law International B.V.
Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in
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This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted an