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Author: B. J. M. Terra Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1154
Book Description
This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.
Author: B. J. M. Terra Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1154
Book Description
This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.
Author: Hilary Appel Publisher: University of Michigan Press ISBN: 0472027514 Category : Political Science Languages : en Pages : 259
Book Description
“This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Author: Ben Terra Publisher: Springer ISBN: Category : Business & Economics Languages : en Pages : 400
Book Description
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Author: Pasquale Pistone Publisher: ISBN: 9789087224745 Category : Taxation Languages : en Pages : 710
Book Description
This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.
Author: Richard E. Baldwin Publisher: McGraw-Hill ISBN: 9780077169657 Category : Business & Economics Languages : en Pages : 0
Book Description
Now in its 5th edition, the Economics of European Integration guides students through the facts, theories and controversies surrounding the dynamics of European economics. With clear and comprehensive discussions about European history, law, institutions, politics and policies, students are encouraged to explore and analyse the contemporary status of integration within the European Union. Designed for students taking modules in European economics, the text provides in-depth analysis of economics arguments with examples, illustrations and questions to help bring this thought-provoking subject to life.
Author: Dennis Weber Publisher: IBFD ISBN: 9087220839 Category : Business tax Languages : en Pages : 377
Book Description
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author: Alina Polyakova Publisher: BoD – Books on Demand ISBN: 3838208161 Category : Social Science Languages : en Pages : 184
Book Description
Across Europe, radical right-wing parties are winning increasing electoral support. The Dark Side of European Integration argues that this rising nationalism and the mobilization of the radical right are the consequences of European economic integration. The European economic project has produced a cultural backlash in the form of nationalist radical right ideologies. This assessment relies on a detailed analysis of the electoral rise of radical right parties in Western and Eastern Europe. Contrary to popular belief, economic performance and immigration rates are not the only factors that determine the far right's success. There are other political and social factors that explain why in post-socialist Eastern European countries such parties had historically been weaker than their potential, which they have now started to fulfill increasingly. Using in-depth interviews with radical right activists in Ukraine, Alina Polyakova also explores how radical right mobilization works on the ground through social networks, allowing new insights into how social movements and political parties interact.
Author: Antje Wiener Publisher: Oxford University Press ISBN: 0198737319 Category : Law Languages : en Pages : 355
Book Description
With coverage of both traditional and critical theories and approaches to European integration and their application, this is the most comprehensive textbook on European integration theory and an essential guide for all students and scholars interested in the subject. Throughout the text, a team of leading international scholars demonstrate the current relevance of integration theory as they apply these approaches to real-world developments and crises in the contemporary European Union.
Author: Thomas Diez Publisher: Springer ISBN: 3319475304 Category : Political Science Languages : en Pages : 352
Book Description
This book provides a comprehensive study into the promotion of regional integration as a central pillar of European Union (EU) relations with the rest of the world. It is a strategy to deal with a core security challenge: the transformation of conflicts and, in particular, regional conflicts. Yet to what extent has the promotion of regional integration been successful in transforming conflicts? What can we regard as the core mechanisms of such an impact? This volume offers a comprehensive assessment of the nexus between promoting integration and conflict transformation. The authors systematically compare the consequences of EU involvement in eight conflicts in four world regions within a common framework. In doing so, they focus on the promotion of integration as a preventative strategy to avoid conflicts turning violent and as a long-term strategy to transform violent conflicts by placing them in a broader institutional context. The book will be of use to students and scholars interested in European foreign policy, comparative regionalism, and conflict resolution.
Author: R. Coman Publisher: Springer ISBN: 113732550X Category : Political Science Languages : en Pages : 199
Book Description
After two decades of research into the impact of the EU on domestic politics and policies, this book explores the relationship between Europeanization and EU integration. It argues that Europeanization should be considered as a stage in the development of EU integration as well as questioning the notion of incremental Europeanization.
Author: B. J. M. Terra
Author: B. J. M. Terra
Author: Hilary Appel
Author: Ben Terra
Author: Pasquale Pistone
Author: Richard E. Baldwin
Author: Dennis Weber
Author: Alina Polyakova
Author: Antje Wiener
Author: Thomas Diez
Author: R. Coman