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; The Legal Deposit Libraries (Non-Print Works) Regulations (UK). UkOxU

Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force. UkOxU

English