Taxation in European Union
Springer International Publishing (Verlag)
978-3-319-53918-8 (ISBN)
Prof. Pietro Boria, Sapienza University of Rome, Italy
Part I The Institutions: 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.- Part II The Principles: The Customs Union.- The European freedoms and the principle of non-restriction for tax purposes.- The principle of taxation 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.- Part III The Anti-Sovereign: The relation between sovereignty and taxation power within the European system: the anti-sovereign.
Erscheinungsdatum | 26.04.2017 |
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Zusatzinfo | XVI, 208 p. 1 illus. |
Verlagsort | Cham |
Sprache | englisch |
Maße | 155 x 235 mm |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Schlagworte | Business Taxation/Tax Law • customs union • Economic systems and structures • European Integration • European Law • European legal systems • European Tax Law • Financial Law/Fiscal Law • Financial law: general • International Economic Law, Trade Law • International Institutions • International Law • International Tax Law • Law • Law and Criminology • Public finance and taxation • Public international law: economic and trade • Tax non-discrimination |
ISBN-10 | 3-319-53918-3 / 3319539183 |
ISBN-13 | 978-3-319-53918-8 / 9783319539188 |
Zustand | Neuware |
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