Taxation in European Union (Hardcover) (ISBN-13: 9783319539188)

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-soverei

Author: Pietro Boria
ISBN-10: 3319539183
ISBN-13: 9783319539188
Publisher: Springer
Language: English
Published: 04/13/2017
Pages: 208
Format: Hardcover
Weight: 1.09lbs
Size: 9.21h x 6.14w x 0.56d