EC Directive on Capital Duties (69/335/EEC)

7 Pages Posted: 11 Jan 2007

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

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

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

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

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