Taxation in European Union

by Pietro Boria

Book Overview

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

• Format: Paperback
• Language: English
• ISBN: 3319852760
• ISBN13: 9783319852768
• Release Date: July 2018
• Publisher: Springer
• Length: 208 Pages
• Weight: 0.71 lbs.
• Dimensions: 0.5" x 6.1" x 9.2"