This text provides an introduction to EC tax law. It includes analysis of: EC 'own' taxes; VAT; excise taxes; income taxes; social security taxes; and transaction taxes. The author acknowledges that there is a lack of coherence in tax law throughout the European Community and discusses the ways in which the diversity of tax regimes reflects the differing approaches of individual countries within it. He concludes with a look at policy issues and the options for the future on tax policy.
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