EU Tax Law : A Handbook
Book Details
Format
Hardback or Cased Book
ISBN-10
1509964746
ISBN-13
9781509964741
Publisher
Bloomsbury Publishing PLC
Imprint
Beck/Hart Publishing
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Aug 25th, 2022
Print length
800 Pages
Weight
1,514 grams
Dimensions
17.30 x 24.80 x 5.00 cms
Product Classification:
EU (European Union)Taxation & duties lawTaxation and duties law
Ksh 58,000.00
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This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers'' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union''s VAT law and excise taxes.
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