European Tax Law Seventh Edition, Volume II (Student Edition)

European Tax Law

Seventh Edition (Student Edition)

Volume II Indirect Taxation

European Tax Law in this Student Edition offers a systematic analysis of EU secondary legislation in the field of indirect taxation. This book analyses current secondary legislation instruments regulating administrative cooperation in the field of indirect taxes, and legislation concerning customs duties, value-added taxes, excise duties and environmental taxes including car registration and plastic tax. The Student Edition is a comprised version of the Full Edition, leaving out material that is less relevant for students.

The second volume of this Student Edition of European Tax Law covers:

• The Union Customs Code;
• The Recast VAT Directive;
• Excises and Energy taxation Directives;
• Administrative cooperation in the field of indirect taxes. 

How this will help you:

With its updated and elaborated topics, this student edition maintains its unparalleled depth and clarity as the go-to reference book for EU law and tax practitioners, administrators, academics, the judiciary, and tax law or Union law policy makers. 

About the authors:

Marie Lamensch is Professor of Taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission.

Madeleine Merkx is Professor of Indirect Taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO, the Netherlands.

Martijn Schippers is Assistant Professor of Customs Law and Indirect Taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands.

Ilona van den Eijnde is Academic Teacher of Customs Law and Indirect Taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialising in customs, environmental & lifestyle taxation.