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Sur le même sujet :
Jurisprudence
Tax accounting.
Tax laws.
Public finance.
International law
Trade.
European Economic Community literature
Law-Europe
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par auteur:
Boria , Pietro
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Auteur :
Boria , Pietro
Titre :
Taxation in European Union , by Pietro Boria
Edition :
2nd ed. 2017.
Editeur :
Cham : Springer International Publishing , 2017
ISBN:
978-3-319-53919-5
Notes :
L'accès complet à la ressource est réservé aux usagers des établissements qui en ont fait l'acquisition
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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Contient :
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.
Sujet :
Jurisprudence
Tax
accounting.
Tax
laws
.
Public finance.
International law
Trade.
European Economic Community literature
Law-Europe
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