Taxation in European Union / Pietro Boria.
Material type: TextPublisher: Cham : Springer, [2017]Edition: Second editionDescription: xvi, 208 pages ; 24 cmContent type:- text
- computer
- online resource
- 3319539183
- 9783319539188
- Taxation in EU
Item type | Current library | Call number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|
E-Resources | Main Library E-Resources | 341.2422 B734 (Browse shelf(Opens below)) | Available | E000580 |
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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.
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