This book is to serve as a textbook for advanced students of Tax law andor of Community law and as a reference book for Tax law or Community law practitioners. ... » 

This book is to serve as a textbook for advanced students of Tax law andor of Community law and as a reference book for Tax law or Community law practitioners. It offers a systematic survey of the tax implications of European integration and of Community tax harmonization policy a discussion of the Community tax rules in force and pending and a discussion of the EC Courts case law in tax matters.Its contents may be divided into six main themes 1. consequences of general nonfiscal Community Law for national tax law as shown by the case law of the Court of Justice of the EC nondiscrimination and nonrestriction and the distinctions between resident and nonresident taxpayers and between domestic and foreign source income State aid and tax incentives the OECD Model Tax Treaty and the EC Treaty Freedoms Community Loyalty tax treaties with third states 2. Community tax harmonization policy the White Paper the Ruding Report harmonization of indirect taxes the Monti Paper the Package to tackle harmful tax competition Tax Coordination 3. current and pending secondary Community Law concerning indirect taxes Value Added Tax the Community Customs Code Excises Capital Duty 4. current and pending secondary Community Law concerning direct taxes ParentSubsidiary Directive Merger Directive Arbitration Convention proposed Directives on loss rollover intragroup interest and royalty payments and effective taxation of savings income 5. tax aspects of the European Economic Interest Grouping EEIG and the European Company Societas Europaea SE 6. Administrative assistance between tax administrations of different Member States.extSCBK3 «