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Taxation in European Union
Af: Pietro Boria Engelsk Hardback
SPAR
kr 254
Taxation in European Union
Af: Pietro Boria Engelsk Hardback
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of "European tax law".

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This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of "European tax law".

Produktdetaljer
Sprog: Engelsk
Sider: 208
ISBN-13: 9783319539188
Indbinding: Hardback
Udgave:
ISBN-10: 3319539183
Udg. Dato: 13 apr 2017
Længde: 19mm
Bredde: 245mm
Højde: 165mm
Oplagsdato: 13 apr 2017
Forfatter(e): Pietro Boria
Forfatter(e) Pietro Boria


Kategori Folkeret: økonomi og handel


Sprog Engelsk


Indbinding Hardback


Sider 208


Udgave


Længde 19mm


Bredde 245mm


Højde 165mm

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