This new edition of EC Tax Law provides a detailed and extensive survey ofEC tax legislation and case law. With the generalist lawyer in mind, the volumecontains an introduction to VAT and to the basic principles of company taxation.It deals at some length with the legislation and case law on VAT (which isalmost completely harmonized at the EC level) and excise duties. In relation toindirect taxation it analyses the case law on Article 90 of the EC Treaty whichprohibits fiscal discrimination against goods from other Member States. In thearea of direct taxation it covers the existing legislation on company taxation,and also the recent case law of the EC Court applying the treaty articles on thefree movement of persons, services, and capital. The volume provides a detailedanalysis of the legislation and its interpretation by the European Court, andalso an analysis of the impact of the State aid rules in the tax field and thegrowing concern over what is often called unfair tax competition.