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Capital Duty Directive

Capital Duty Directive

ISBN: 978-0-9567766-6-2

Capital Duty Directive Text, Cases and Materials is an essential introductory resource for law students. Combining a wide range of primary materials alongside practical learning features, this text occupies a unique position within this area of EC regulation.

The aim of the Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital is that capital duty interferes with the free movement of capital. The Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax will amend this Directive 2008/7/EC, but it is not published in the EC Official Journal.

The author has drawn on his substantial experience as practitioner and professor to write a book that will enable readers to acquire both a thorough knowledge of the practicalities of this area of law and an understanding of the theoretical and practical debates. The author explains the key principles of European Capital Duty tax law and practice, drawing on extracts from a diverse range of sources, along with case studies designed to bring the subject alive.
In addition, the text’s unmatched support materials include innovative online study tools (available on the text’s companion web site: that will help maximize efforts and improve results. Numerous features and exercises help readers master key concepts of European Union laws and initiatives, and apply what they have learned to real-world issues. The book´s companion web site offers an unmatched range of support resources—including innovative online review tools.

See more on the “European Union Law Series” (ISBN: 978-0-9567766-9-3) and in the video: European Union Law Series in Video.

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