Taxation in European Union /
Boria, Pietro,
Taxation in European Union / Taxation in EU Pietro Boria. - Second edition. - xvi, 208 pages ; 24 cm.
Includes bibliographical references (pages 207-208)
The tax power in the tradition of the European legal systems -- The role of taxation in the EU legal system -- The sources of the European taxation law -- The role of the jurisprudence of the Court of Justice within the EU taxation law -- The customs union -- The European freedoms and the principle of non-restriction for tax purposes -- The principle of tax non-discrimination -- The tax interest of the national states and the balance with the European values -- The tax harmonization -- The state aids -- The harmful tax competition -- The general principles of the European law applicable to the taxation -- The relation between sovereignty and taxation power within the European system : the anti-sovereign.
3319539183 9783319539188
2017934921
Taxation--Law and legislation--European Union countries.
Taxation in European Union / Taxation in EU Pietro Boria. - Second edition. - xvi, 208 pages ; 24 cm.
Includes bibliographical references (pages 207-208)
The tax power in the tradition of the European legal systems -- The role of taxation in the EU legal system -- The sources of the European taxation law -- The role of the jurisprudence of the Court of Justice within the EU taxation law -- The customs union -- The European freedoms and the principle of non-restriction for tax purposes -- The principle of tax non-discrimination -- The tax interest of the national states and the balance with the European values -- The tax harmonization -- The state aids -- The harmful tax competition -- The general principles of the European law applicable to the taxation -- The relation between sovereignty and taxation power within the European system : the anti-sovereign.
3319539183 9783319539188
2017934921
Taxation--Law and legislation--European Union countries.