Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
Tableofcontents
Introduction(JolantaGliniecka)...................................
9
PartI
FinancialpolicyoftheEuropeanUnion..........................11
Chapter1.Fiscalstability(PrzemysławPanfil).....................13
1.1.Theessenceoffiscalstability.................................13
1.1.1.Dińerentaspectsanddimensionsoffiscalstability.....13
1.1.2.Causesandconsequences
ofalossoffinancialstability...........................16
1.2.Rulesoffiscalpolicy.........................................17
1.2.1.Theimportanceoffiscalpolicyrules...................17
1.2.2.Fiscalpolicyrules:determinantsofemciency...........18
1.2.3.FiscalpolicyrulesintheEUlaw........................20
1.3.Fiscalillusions...............................................22
1.4.Restoringfiscalstability......................................24
1.4.1.Lenderoflastresort...................................24
1.4.2.Debtrestructuring....................................26
1.4.3.Monetaryfundingofborrowingneeds.................29
Chapter2.TaxlawandtaxplanningintheEuropeanUnion.......32
2.1.IntroductiontothetaxlawoftheEU(AnnaDrywa)...........32
2.1.1.TheconceptandnatureofEUtaxlaw..................32
2.1.2.SourcesofEUtaxlaw..................................35
2.1.3.TaxpolicyoftheEU....................................37
2.1.4.Taxinformationexchangewithothercountries.........38
2.2.Harmonisationofindirecttaxes(AnnaDrywa)................40
2.2.1.Valueaddedtax.......................................40
2.2.2.Exciseduty............................................45
2.2.3.Taxonraisingcapital..................................51
2.3.Directtaxes(ŁukaszKarczyński)...............................53
2.3.1.Introduction..........................................53
2.3.2.TheMergerDirective..................................55
2.3.3.TheParent-SubsidiaryDirective........................57
2.3.4.TheInterestandRoyaltiesDirective....................58
2.3.5.TheSavingsDirective..................................59
TABLEOFCONTENTS
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