Book Reviews Ben Terra and Peter Wattel, European Tax Law, Deventer, Boston: Kluwer Law and Taxation Publishers (1993) 445 pages, Index. This is a long awaited textbook of European tax law for students. It will serve also as a reference book for practitioners of European Law. The book, the coauthors of which are professors of law, puts tax issues in the perspective of EC Law in general. Thus it is an excellent initiation into the rather specific developments of EC fiscal law for tax practitioners. The book gives great importance to the implications of the general rules of the Treaty on national direct taxation rules. These developments are an excellent preparation for the follow-up of the developing jurisprudence of the Court in this field which preoccupies national administrations as Article 73c introduced by the Maastricht indicates. The book assesses the current state of EC statutes and of proposed legislation in the fields of indirect and direct taxation. The relevant texts are added in a coordinated way. The book -rightly - does not enter into the extensive jurisprudence on Article 95 EC for which an abundant literature already exists. But it contains a useful chapter on the Community Customs Code which is a matter not commonly treated by legal scholars. Henri Etienne Sacred Heart University Connecticut, USA
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