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Material	Detalhes (SCH00001105)
Tipo de material :	LI     - Unidade: BBL-BH
Classificação :	349:336.2(4) L374b
Autoria - Pessoal :	Laule, Gerhard.
Título:	Basic problems of harmonizing tax law in the Euroean Communities / Gerhard Laule.
Imprenta:	[Saarbrücken]: Universitãt des Saarlandes - Europa-Institut, 1992
Paginação:	25 p
Série/Coleção:	Sektion Rechtswissenschatt, 276
Notas gerais :	Homenagem ao Professor Dr. Dr. Dr. h.c. George Ress und Professor Dr. Torten Stein - Herruasgegeben von...; Vorrãge, reden und Berichte aus dem Europe-Institut
Sumário:	1 Introduction - Review of EEC tax developments 2 Requirements of the treaty of Rome 3 Excise duties and VAT 3.1 Exerxise duties 3.2 Value-added tax 4 Harmoniazation of direct taxes 5 Trade tax and capital tax 5.1 The trade taxù5.2 The capital tax 5.3 Arguments against the trade tax and the capital tax 6 Income tax on individuals 6.1 Liability to individual income tax 6.2 The taxable income 6.3 Deduction of losses 6.4 Capital gains 6.5 Partnerships 6.6 Tax scalesù6.7 Trends 7 Corporate income tax 7.1 The corporate income tax system 7.2 Liability to corporation tax 7.3 Taxable income 7.4 Trends of the EEC for the determination of corporate incom 7.5 Tax losses 7.6 Capital gains 7.7 Integrated companies 7.8 Mergers and acquisitions 7.9 The tax rate 8 European communities taxation of corporation 8.1 Corporation tax systems 8.2 Tax rates 9 Summary
Descritores:	DIEITO TRIBUTÁRIO EUROPA
Tombo(s):	001114
SCH00001105

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