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Taxation in European Union / Pietro Boria.
Van Pelt Library KJE7105 .B675 2017
Available
- Format:
- Book
- Author/Creator:
- Boria, Pietro, author.
- Language:
- English
- Subjects (All):
- Taxation--Law and legislation--European Union countries.
- Taxation.
- Taxation--Law and legislation.
- European Union countries.
- Physical Description:
- xvi, 208 pages ; 24 cm
- Edition:
- Second edition.
- Other Title:
- Taxation in EU
- Place of Publication:
- Cham : Springer, [2017]
- Contents:
- 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.
- Notes:
- Includes bibliographical references (pages 207-208).
- ISBN:
- 9783319539188
- 3319539183
- OCLC:
- 989130134
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