000 02047nam a2200397Ii 4500
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
043 _ae------
049 _aOHLM
090 _aKJE7105
_b.B675 2017
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.
336 _atext
_2rdacontent
337 _acomputer
_2rdamedia
338 _aonline resource
_2rdacarrier
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