Studenteneditie European Tax Law Volume II
Studenteneditie European Tax Law Volume II
Studenteneditie European Tax Law Volume II
Studenteneditie European Tax Law Volume II
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The student edition of this renowned handbook covers the harmonization of indirect taxes and discusses the main indirect taxes in the EU: customs law, VAT, excise duties, energy taxation and environmental taxation. The in-depth yet accessible approach to the subject matter allows students to deepen their understanding of indirect taxes in the EU. European Tax Law Volume 2 Studenteneditie provides students with a state-of-the-art yet highly accessible textbook on topics such as harmonization of indirect taxation, as well as the main indirect taxes in the EU: customs law, VAT, excise duties, energy taxation and environmental taxation. Where similar publications tend to adopt a narrow focus on a single indirect tax, this book enables the student to gain a full understanding of the most important indirect taxes in the EU. The 7th edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. The volume is divided in four chapters, as follows: 1.The Union Customs Code 2.The Recast VAT Directive 3.Excises and Energy taxation Directives 4.Administrative cooperation in the field of indirect taxes Since the publication of the previous edition of European Tax Law Volume 2 in 2012, this new edition has been brought completely up to date with developments in case law and legislation. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes. The in-depth yet accessible overview of indirect taxes in the EU makes this title the textbook of choice among students # no background or previous knowledge of indirect taxes is required.
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