@article{915689,
      recid = {915689},
      author = {Boria, Pietro,},
      title = {Taxation in European Union /},
      pages = {1 online resource (xvi, 208 pages) :},
      abstract = {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."},
      url = {http://library.usi.edu/record/915689},
      doi = {https://doi.org/10.1007/978-3-319-53919-5},
}