Tax and legal aspects of EC harmonisation:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Deventer u.a.
Kluwer
1993
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 195 S. |
| ISBN: | 9065447091 |
Internformat
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Datensatz im Suchindex
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| adam_text | TAX AND LEGAL ASPECTS OFEC HARMONISATION BY A.P. LIER (EDITOR) D.G.
VANVLIET A.D.G. HEERING G.H. ZEVENBOOM 1993 KLUWER LAW AND TAXATION
PUBLISHERS DEVENTER. BOSTON TABLE OF CONTENTS FOREWORD V LISTOF
ABREVIATIONS VII TABLE OF CONTENTS IX 1. EC IN GENERAL 1 I. EC
FOUNDATION PRINCIPLES 1 1 2 2 3 4 4 5 6 6 7 7 8 1. 2. 3. 4. 5. 6. 7. 8.
9. 9.1 9.2 9.3 9.4 9.5 II. 1. 2. 3. 4. 5. 6. 7. RA. I. 2. 3. 4. 5. 6.
IV. GENERAL THE ECSC TREATY THE EEC TREATY THE EURATOM TREATY THE MERGER
TREATY THE WHITE PAPER THE SINGLE EUROPEAN ACT THE SCHENGEN AGREEMENT
THE MAASTRICHT TREATY EUROPEAN COMMISSION EUROPEAN PARLIAMENT OBJECTIVE
SUBSIDIARITY MONETARY UNION EC INSTITUTIONS THE EUROPEAN PARLIAMENT THE
COURT OF JUSTICE THE COUNCIL THE EUROPEAN COUNCIL THE COMMISSION THE
ECONOMIC AND SOCIAL COMMITTEE THE COMMITTEE OF PERMANENT REPRESENTATIVES
EUROPEAN COMMUNITY LAW GENERAL LEGISLATIVE PROCEDURES REGULATIONS
DIRECTIVES DECISIONS RECOMMENDATIONS AND OPINIONS JURISPRUDENCE 9 9 10
11 11 13 13 13 13 15 16 17 17 18 18 IX V. EXTERNAL TRADE RELATIONS 21 1.
TERRITORY OF THE EC 21 2. ASSOCIATED COUNTRIES AND TERRITORIES OVERSEAS
21 3. THE TREATIES OF YAOUNDE AND LOME 22 4. ASSOCIATION AGREEMENTS 23
5. THE EUROPEAN ECONOMIC AREA 23 6. INTERNATIONAL .ORGANISATIONS 25 2.
HARMONISATION OF COMPANY LAW 27 I. GENERAL 27 II. MERGERS AND INDUSTRIAL
CONCENTRATIONS 28 1. INTRODUCTION 28 2. THE NATIONAL MERGER 28 3. THE
CROSS BORDER MERGER 30 4. PUBLIC OFFER 31 5. THE PUBLICATION OF
PARTICIPATIONS 32 6. COMPETITION AND INDUSTRIAL CONCENTRATION 33 7.
DIVISION 36 III. PROTECTION OF CAPITAL 37 IV. THE EUROPEAN COMPANY 39 1.
INTRODUCTION 39 2. FORMATION 40 3. PLACE OF REGISTRATION 40 4.
MANAGEMENT AND EMPLOYEE PARTICIPATION 41 V. THE EUROPEAN ECONOMIC
INTEREST GROUPING (EEIG) 42 1. INTRODUCTION 42 2. FORMATION 43 3.
PURPOSESOF THE EEIG 43 4. THE MEMBERS 44 5. THE MANAGEMENT 45 6. THE
CAPITAL 45 VI. THE SINGLE MEMBER PRIVATE LIMITED LIABILITY COMPANY 45
VII. CORPORATE BODIES 46 1. INTRODUCTION 46 2. MANAGEMENT AND
SUPERVISION 46 3. EMPLOYEE PARTICIPATION 47 4. APPOINTMENT OF MANAGERS
47 5. POSITIONS OF SHAREHOLDERS 48 3. HARMONISATION OF THE LAW
GOVERNTNG ANNUAL ACCOUNTS 51 I. GENERAL 51 II. THE FOURTH DIRECTIVE 52
1. GENERAL PROVISIONS 52 2. FORMATS 53 3. VALUATION 55 4. NOTES 57 5.
ANNUAL REPORT 58 6. AUDIT AND PUBLICATION 58 7. EXEMPTIONS 58 8.
OPTIONAL PROVISIONS 60 8.1. BANKS AND INSURANCE COMPANIES 60 8.2.
INVESTMENT AND FINANCIAL HOLDING COMPANIES 60 8.3. SMALL AND
MEDIUM-SIZED COMPANIES 60 8.4. VALUATION RULES 61 III. THE SEVENTH
DIRECTIVE 62 IV. THE EIGHT DIRECTIVE 63 ANNEXE 1. ACCOUNT FORMAT OF THE
BALANCE SHEET 64 ANNEXE 2. FORMAT OF THE ORGANIC PROFIT AND LOSS
ACCOUNT; BREAKDOWN BY CATEGORY 67 ANNEXE 3. FORMAT OF FUNCTIONAL PROFIT
AND LOSS ACCOUNT 68 XI I. N. 1. 2. 3. M. RV. GENERAL SCOPE OF
APPLICATION PERSONS COVERED MATTERS COVERED EXTENDED AND EXCLUSIVE
EFFECT ALLOCATION RULES SPECIAL RULES 4. HARMONISATION OF SOCIAL
SECURTTY 71 71 72 72 72 73 74 76 5. HARMONISATION OF VAT 79 I. GENERAL
79 II. PRINCIPLES FOR THE LEVY OF EUROPEAN VAT 81 1. LEVY ON THE FINAL
PRICE 81 2. LEVY IN THE COUNTRY OF DESTINATION 82 3. OTHER ELEMENTS OF
THE LEVY OF VAT 82 III. THE SIXTH DIRECTIVE 83 1. PURPOSE OF THE
DIRECTIVE 83 2. TAXABLE EVENTS 84 2.1. GENERAL 84 2.2. SUPPLYOFGOODS 84
2.3. SUPPLY OF SERVICES 86 3. PLACE OF TAXABLE TRANSACTIONS 86 3.1.
SUPPLYOFGOODS 86 3.2. SERVICES 87 3.3. PERMANENT ESTABLISHMENT 88 4.
TAXABLE PERSONS 88 4.1. ECONOMIC ACTIVITIES 88 4.2. EMPLOYMENT AND
FISCAL ENTITY 90 4.3. PUBLIC BODIES 90 5. TAXABLE AMOUNT 90 5.1. THE
PRICE 90 5.2. SUBSIDIES 91 5.3. CONSIDERATIONS 92 5.4. ADDITIONAL COSTS
92 6. RATES AND EXEMPTIONS 92 6.1 STANDARD AND SPECIAL RATES 92 XN 6.2.
ZERO RATE AND EXEMPTION 93 6.3. EXEMPTIONS WITHOUT RIGHT TO DEDUCT 93 7.
IMMOVABLE PROPERTY 94 7.1. THE SUPPLY OF IMMOVABLE PROPERTY 94 7.2.
HIRING OUT OF IMMOVABLE PROPERTY 95 8. DEDUCTION OF INPUT TAX 95 8.1.
DEDUCTION ONLY ON TAXABLE SUPPLIES 95 8.2. LIMITATION OF THE DEDUCTION
97 8.3. ADJUSTMENTS OF DEDUCTIONS 97 8.4. FORMAL REQUIREMENTS 97 9.
IMPORTATION AND EXPORTATION OF GOODS 98 9.1 IMPORTATION (GENERAL) 98
9.2. VAT AS PART OF CUSTOMS DUTIES 98 9.3. TAXABLE AMOUNT 99 9.4.
DEFLECTION OF THE LEVY TO THE NATIONAL TERRITORY 99 9.5. THE GASTON
SCHUL JUDGMENT 99 9.6 EXPORTATION OF GOODS 100 10. ADMINISTRATIVE AND
OTHER OBLIGATIONS 100 10.1. THE TAXABLE PERSON 100 10.2. ADMINISTRATIVE
OBLIGATIONS 101 11. SPECIAL PROVISIONS 102 IV. OTHER VAT DIRECTIVES 103
1 . OVERVIEW OF APPLICABLE DIRECTIVES 103 2. THE EIGHT AND THIRTEENTH
DIRECTIVES 104 3. THE TENTH DIRECTIVE 105 4. THE SEVENTEENTH DIRECTIVE
105 5. THE EIGHTEENTH DIRECTIVE 106 6. THE TWENTIETH DIRECTIVE 107 7.
EXEMPTIONS ON IMPORTS 107 V. DRAFT VAT DIRECTIVES 107 VI. ABOLISHING
INTERNAL BORDERS 109 1. INTRODUCTION 109 2. THE CLEARING SYSTEM 110 3.
NEW PROPOSALS 112 3.1. TRANSITIONAL PERIOD 112 3.2. PURCHASES BY PRIVATE
INDIVIDUALS 113 3.3. PURCHASES BY TAXABLE PERSONS 113 3.4. DECLARATIONS
FOR STATISTICAL PURPOSES 114 3.5. COOPERATION BETWEEN MEMBER STATES 115
3.6 BORDERS WILL REMAIN 116 4. RATES 117 XM 6. HARMONISATION OF IMPORT
AND EXCISE DUTIES 119 I. GENERAL 119 II. RELEVANT ORGANISATIONS 120 1.
GATT 121 2. UNCTAD AND GSP 121 3. CUSTOMS AND CO-OPERATION COUNCIL 122
FFL. OVERVIEW OF EEC CUSTOMS LAW 122 IV. THE LIABILITY FOR PAYMENT OF
IMPORT DUTIES 125 1. GENERAL 125 2. TAXABLE EVENTS 126 2.1 GOODS
DECLARED FOR DIRECT HOME USE 126 2.2 UNLAWFUL IMPORTATION 127 2.3
NON-DISCHARGE OF CUSTOMS DOCUMENTS 127 2.4 NON-DISCHARGE OF EXEMPTION
DOCUMENTS OR EXEMPTION ACCOUNTS 128 2.5 ABUSE OF A CUSTOMS EXEMPTION 128
2.6 FAILURE TO OBSERVE CONDITIONS REGARDING SPECIAL RULES OF ASSESSMENT
128 2.7 DISAPPEARANCE IN CUSTOMS WAREHOUSE 128 2.8 VARIOUS CASES OF
LIABILITY 129 V. POST-CLEARANCE RECOVERY AND DRAWBACK OF IMPORT DUTIES
129 VI. CUSTOMS VALUE 130 1. GENERAL 130 2. TRANSACTION VALUE 131 3.
TRANSFER PRICES IN INTERNATIONAL GROUPS 132 4. OTHER METHODS OF
VALUATION 133 VII. TARIF? HARMONISATION 134 1. THE NOMENCLATURE OF GOODS
134 2. CLASSIFICATION IN THE NOMENCLATURE 135 3. AUTONOMOUS AND
CONVENTIONAL TARIFFS 136 4. EXEMPTIONS 136 VIII. COMMUNITY TRANSIT 137
1. TRANSPORT OF GOODS WITHIN THE EC 137 2. EXTERNAL COMMUNITY TRANSIT
PROCEDURE 138 3. INTERNAL COMMUNITY TRANSIT PROCEDURE 138 4. SPECIAL
TRANSPORT AND SIMPLIFIED PROCEDURES 139 XIV IX. PRESENTATION AND
DECLARATION OF GOODS 139 1. ENTRY AND PRESENTATION OF GOODS 139 2.
DECLARATION OF GOODS 140 3. IMPORT DECLARATION FOR HOME USE 140 X.
STORAGE WAREHOUSES AND FREE ZONES 141 XI. EXCISE DUTIES 142 XII.
INTERNAL MARKET AFTER 1992 143 1. GENERAL 143 2. COMMUNITY TRANSIT 144
3. COMMUNITY CUSTOMS CODE 144 4. EXCISE DUTIES 145 7. HARMONISATION OF
OTHER INDIRECT TAXES 147 I. GENERAL 147 II. INSURANCE TAX 147 III.
CAPITAL DUTY 148 IV. SECURITIES TAX 152 V. MOTOR VEHICLE TAX /ROAD TAX
154 8. HARMONISATION OF DIRECT TAXES 159 I. GENERAL 159 II. MUTUAL
ASSISTANCE 161 1. DIRECTIVE OF 19 DECEMBER 1977 REGARDING MUTUAL
ASSISTENCE 161 2. AGREEMENTS WITH FINLAND; ICELAND; NORWAY AND SWEDEN
163 III. INTERNATIONAL TAX FRAUD AND TAX EVASION 164 IV. ARBITRATION 167
XV V. INDIVIDUAL INCOME TAX 170 1. FRONTIER WORKERS 170 2. EQUAL
TREATMENT OF MEN AND WOMEN 172 VI. WITHHOLDING TAXES 174 1. WITHHOLDING
TAXES ON DIVIDENDS 174 2. WITHHOLDING TAXES ON INTERESTS AND ROYALTIES
174 VN. CORPORATE INCOME TAX 176 1. GENERAL 176 2. MERGER DIRECTIVE 182
3. PARENT SUBSIDIARY DIRECTIVE 185 4. LOSS COMPENSATION 189 4.1.
VERTICAL LOSS COMPENSATION 189 4.2. HORIZONTAL LOSS COMPENSATION 190 5.
TAXABLE PROFIT 192 6. THE EUROPEAN ECONOMIC INTEREST GROUPING 194 XVI
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| spelling | Tax and legal aspects of EC harmonisation by A. P. Lier (ed.) ... Deventer u.a. Kluwer 1993 XVI, 195 S. txt rdacontent n rdamedia nc rdacarrier Belastingrecht gtt Europees recht gtt Harmonisatie gtt Europarecht Recht Steuer Taxation Law and legislation European Union countries Europäische Union. Mitgliedsstaaten Lier, A. P. Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006315110&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax and legal aspects of EC harmonisation Belastingrecht gtt Europees recht gtt Harmonisatie gtt Europarecht Recht Steuer Taxation Law and legislation European Union countries |
| title | Tax and legal aspects of EC harmonisation |
| title_auth | Tax and legal aspects of EC harmonisation |
| title_exact_search | Tax and legal aspects of EC harmonisation |
| title_full | Tax and legal aspects of EC harmonisation by A. P. Lier (ed.) ... |
| title_fullStr | Tax and legal aspects of EC harmonisation by A. P. Lier (ed.) ... |
| title_full_unstemmed | Tax and legal aspects of EC harmonisation by A. P. Lier (ed.) ... |
| title_short | Tax and legal aspects of EC harmonisation |
| title_sort | tax and legal aspects of ec harmonisation |
| topic | Belastingrecht gtt Europees recht gtt Harmonisatie gtt Europarecht Recht Steuer Taxation Law and legislation European Union countries |
| topic_facet | Belastingrecht Europees recht Harmonisatie Europarecht Recht Steuer Taxation Law and legislation European Union countries Europäische Union. Mitgliedsstaaten |
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