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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Laurence Gormley is Professor of European Law and Jean Monnet Professor at the University of Groningen in the Netherlands, and Professor at the College of Europe, Bruges. He was called to the Bar (Middle Temple) in 1978 and was awarded the Hon. Sir Peter Bristow Award for that year. He was an Official at the European Commission from 1983-1990, and in 1990 was appointed to the Chair of European Law in Groningen. He is on the Editorial Boards of numerous learned journals and has written extensively on European Law in myriad articles and contributions to books. He is the author of Prohibiting Restrictions on Trade within the EEC (North Holland, 1985) and of two parts of Vol. 52 of Halsburys Laws (4th. Ed., 1986). He edited the 2nd. (1989) and 3rd. (1998) editions of Kapteyn & VerLoren van Themaat's celebrated Introduction to the Law of the European Communities (Kluwer Law International).
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