The essential purpose of the tax provisions of the EC Treaty is to contribute to the establishment of a common market to ensure free trade in goods. This book provides a practical overview of the law in this area and its interpretation and application by the European courts. It also discusses company taxation and taxation of savings and royalties. - Съдържа: TABLE OF LEGISLATION; TABLE OF CASES; INTRODUCTION; TAXATION AFFECTING IMPORTS AND EXPORTS; VALUE ADDED TAX; EXCISE DUTIES; COMPANY TAXATION; INDEX.*