000 | 02047nam a2200397Ii 4500 | ||
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001 | 36652 | ||
003 | 0000000000 | ||
005 | 20240411192927.0 | ||
008 | 170607s2017 sz s 000 0 eng d | ||
010 | _a2017934921 | ||
020 | _a3319539183 | ||
020 | _a9783319539188 | ||
020 | _z3319539191 (electronic bk.) | ||
020 | _z9783319539195 (electronic bk.) | ||
035 | _a.b82114079 | ||
035 | _a(OCoLC)989130134 | ||
040 |
_aVRL _beng _erda _cVRL _dUtOrBLW |
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043 | _ae------ | ||
049 | _aOHLM | ||
090 |
_aKJE7105 _b.B675 2017 |
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090 |
_aKJE7105 _b.B675 2017 |
||
100 | 1 |
_aBoria, Pietro, _eauthor. |
|
245 | 1 | 0 |
_aTaxation in European Union / _cPietro Boria. |
246 | 3 | _aTaxation in EU | |
250 | _aSecond edition. | ||
264 | 1 |
_aCham : _bSpringer, _c[2017] |
|
300 |
_axvi, 208 pages ; _c24 cm. |
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336 |
_atext _2rdacontent |
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337 |
_acomputer _2rdamedia |
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338 |
_aonline resource _2rdacarrier |
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504 | _aIncludes bibliographical references (pages 207-208) | ||
505 | 0 | _aThe 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. | |
650 | 0 |
_aTaxation _xLaw and legislation _zEuropean Union countries. |
|
856 | _uhttps://drive.google.com/file/d/1i8YWBD6ZLj01a19wiUskVJTwY-IskN0P/view?usp=sharing | ||
999 |
_c10717 _d10717 |