Taxation in European Union. (2017)

• Record Type: Book
• Further Information: Note: By Pietro Boria.
• Other Names: Boria, Pietro
• Contents: 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.
• Edition: 2nd ed. 2017
• Publisher Details: Cham : Springer International Publishing Imprint: Springer
• Publication Date: 2017
• Extent: 1 online resource (XVI, 208 pages), 1 illustration
• Subjects: 341.2422; Law; Tax accounting; Tax laws; Public finance; International law; Trade; European Economic Community literature
• Languages: English
• ISBNs: 9783319539195; 3319539191
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.