Download This PaperEC Directive on Capital Duties (69/335/EEC)
7 Pages Posted: 11 Jan 2007
Date Written: 2006
Abstract
This paper describes the EC directive on capital duties and its evolution or gradual suppressing. The paper is meant to form a chapter on a book on EU taxation. It reviews case law and modifications to the directive.
Keywords: tax, EU tax, EC tax, taxation, capital duty, European taxation
JEL Classification: E 62, H2, H25, H71, K34, D2, F21, G24, G32, O16
Suggested Citation: Suggested Citation
Ashta, Arvind, EC Directive on Capital Duties (69/335/EEC) (2006). Available at SSRN: https://ssrn.com/abstract=956111 or http://dx.doi.org/10.2139/ssrn.956111
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