The Concept of Tax

The Concept of Tax
This book presents a comprehensive study of the concept of tax from both an EU and a global perspective.

Why this book?

This book presents the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Caserta (Naples) from 27-29 May 2005. The general theme of the congress was the concept of tax. In a preparatory meeting held in Paris the 3rd of June 2004 it was agreed to form three working groups. The first group, coordinated by Bruno Peeters, dealt with a comparative study of the concept of tax in the different EU member States. The second group, coordinated by Pedro Herrera, dealt with the concept of tax in EU law. The third group, chaired by Kees van Raad, tackled the concept of tax of in the OECD Model and in the World Trade Organisation’s Agreements. These working groups prepared respectively the three parts of this book.

This book is part of the EATLP International Tax Series

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Reuven Avi-Yonah, Marco Barassi, William B. Barker, Marc Bourgeois, Jennifer E. Farrell, Lorenzo del Federico, Marco Aurélio Greco, Pedro M. Herrera, Adolfo J. Martin Jiménez, Michael Lang, Gerard T.K. Meussen, Bruno Peeters, Kees van Raad, Claudio Sacchetto, Pietro Selicato, Gisela Ruth Suchy, Henk Vording