Taxation in European Union
341.2422
Boria, Pietro.
Taxation in European Union by Pietro Boria. - 2nd ed. 2017. - 1 online resource (XVI, 208 pages) : 1 illustration. -
Academic 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.
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time;
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
English
9783319539195 3319539191
10.1007/978-3-319-53919-5 doi
com.springer.onix.9783319539195 Springer Nature
GBB939018 bnb
Law., Tax accounting., Tax laws., Finance, Public., International law., Trade., European Economic Community literature.,
Boria, Pietro.
Taxation in European Union by Pietro Boria. - 2nd ed. 2017. - 1 online resource (XVI, 208 pages) : 1 illustration. -
Academic 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.
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time;
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
English
9783319539195 3319539191
10.1007/978-3-319-53919-5 doi
com.springer.onix.9783319539195 Springer Nature
GBB939018 bnb
Law., Tax accounting., Tax laws., Finance, Public., International law., Trade., European Economic Community literature.,