The third edition of the volume refers to the field of European Community Tax Law and generally Fiscal Law, as well as to the field of Conventional International Tax Law, and includes all the latest developments in these two legal fields.

Specifically, it contains:

• harmonization of value-added tax rates
• intra-community transactions of used goods and items of artistic, collectible, or archaeological value
• tax-exempt items in intra-community transactions
• excise taxes
• bilateral treaties for the avoidance of double taxation on income and income from the operation of ships