The essential purpose of the tax provisions of the EC Treaty is to
contribute to the establishment of a common market that will ensure
free trade in goods. The basic principle in this regard is one of
non-discrimination between imported and similar or competing
domestic goods. This book provides a practical overview of the law
in this area and its interpretation and application by the European
courts. EU Taxation Law includes detailed analysis of the
harmonisation of indirect taxes in the EU, covering principally the
substantial body of legislation and case law in the area of value
added tax and excise duties, but also discussing company taxation
and taxation of savings and royalties. It derives from a section in
the looseleaf Law of the EU (Vaughan & Robertson, eds), and is
made available here for the benefit of those who don't subscribe to
the looseleaf.
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