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Taxation in European Union
Engelsk
Bogcover for Taxation in European Union af Pietro Boria, 9783319539188
Specifikationer
Sprog:
Engelsk
Sider:
208
ISBN-13:
9783319539188
Indbinding:
Hardback
ISBN-10:
3319539183
Udg. Dato:
13 apr 2017
Størrelse i cm:
24,5 x 16,5 x 1,9
Oplagsdato:
13 apr 2017
Forfatter(e):

Taxation in European Union

Engelsk
Hardback 2017
Format:

Bog beskrivelse
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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Specifikationer
Sprog:
Engelsk
Sider:
208
ISBN-13:
9783319539188
Indbinding:
Hardback
ISBN-10:
3319539183
Udg. Dato:
13 apr 2017
Størrelse i cm:
24,5 x 16,5 x 1,9
Oplagsdato:
13 apr 2017
Forfatter(e):
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