Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
|Publisher:||Wolters Kluwer Law & Business|
|Sold by:||Barnes & Noble|
|File size:||2 MB|
Table of Contents
Preface. List of Contributors. Part I. General Part. Community Customs Law: An Example of Balancing Harmonization and Procedural Autonomy of Member States. Part II. National Reports. Austria. Belgium. Czech Republic. Denmark. Estonia. Finland. France. Germany. Hungary. Italy. Netherlands. Norway. Poland. Romania. Russian Federation. Slovakia. Slovenia. Spain. Switzerland. United Kingdom. Annex. Questionnaire: Procedural Rules in Tax Law in the Context of Community Law and Domestic Law.