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Book Review

Book Review Dirk A. Albregtse & Steven R.A. Van Eijek, EUTB ees Belasting~eeht(Peeters, beuven, 19955: 322 pp. This book deals with the broad policy issues involved in the development of European tax law. it is not so much a book for lawyers wanting to study the positive tax law of the European Union, or looking for a basis for tax advice to their clients. It is rather an original combination of policy discussions on topics covering the whole range of tax issues in the European Union followed in each chapter by a complete documentation of all relevant statutory texts including the Treaty, Directives, Ordinances, Conventions and Protocols. As such it is an excellent textbook for students of economics and politics confronting the issues with the concrete texts of the legal institutional framework. A substantial introductory chapter gives a survey of the economic position of the tax system in each of the Member States, a short history of developments in tax harmonization and a discussion of the major issues, ~ncluding inevitable issue of subsidiarity. In each of the the foll&ng chapters the whole spec&m of European tax legislation is dealt with: Chapter 1 discusses indirect taxes including VAT,customs duties, excises, taxes on capital contributions and environmental levies. Chapter 2 covers direct taxes with emphasis on corporate inco~iletax and an extensive analysis of the 1992 Ruding Report, the Parent-Subsidiary and Mergers Directives, the arbitration convention and a discussion on withholding taxes and the relevant draft Directives. A final chapter contains miscellaneous items such as anti-abuse legislation, mutual assistance and multilateral tax treaties and information on the accession of the new Member States (Austria, Finland and Sweden). The scope of the book is very broad and comprehensive. A lawyer reading this book will find that in the policy analysis one element has not been sufficiently developed; although in the parts on income tax, reference is made to decisions of the European Court of Justice, the important policy impact of the leading legal principles which the Court has been developing over the years also in the area of indirect taxation would justify a more extensive analysis. Prof. Frans Vanistendeal -EC TAX R E W 1996/2 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Book Review

EC Tax Review , Volume 5 (2) – Jun 1, 1996

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

Dirk A. Albregtse & Steven R.A. Van Eijek, EUTB ees Belasting~eeht(Peeters, beuven, 19955: 322 pp. This book deals with the broad policy issues involved in the development of European tax law. it is not so much a book for lawyers wanting to study the positive tax law of the European Union, or looking for a basis for tax advice to their clients. It is rather an original combination of policy discussions on topics covering the whole range of tax issues in the European Union followed in each chapter by a complete documentation of all relevant statutory texts including the Treaty, Directives, Ordinances, Conventions and Protocols. As such it is an excellent textbook for students of economics and politics confronting the issues with the concrete texts of the legal institutional framework. A substantial introductory chapter gives a survey of the economic position of the tax system in each of the Member States, a short history of developments in tax harmonization and a discussion of the major issues, ~ncluding inevitable issue of subsidiarity. In each of the the foll&ng chapters the whole spec&m of European tax legislation is dealt with: Chapter 1 discusses indirect taxes including VAT,customs duties, excises, taxes on capital contributions and environmental levies. Chapter 2 covers direct taxes with emphasis on corporate inco~iletax and an extensive analysis of the 1992 Ruding Report, the Parent-Subsidiary and Mergers Directives, the arbitration convention and a discussion on withholding taxes and the relevant draft Directives. A final chapter contains miscellaneous items such as anti-abuse legislation, mutual assistance and multilateral tax treaties and information on the accession of the new Member States (Austria, Finland and Sweden). The scope of the book is very broad and comprehensive. A lawyer reading this book will find that in the policy analysis one element has not been sufficiently developed; although in the parts on income tax, reference is made to decisions of the European Court of Justice, the important policy impact of the leading legal principles which the Court has been developing over the years also in the area of indirect taxation would justify a more extensive analysis. Prof. Frans Vanistendeal -EC TAX R E W 1996/2

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 1996

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