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000915689 019__ $$a993043519$$a1088487241$$a1090422102$$a1112831042$$a1127226910
000915689 020__ $$a9783319539195$$q(electronic book)
000915689 020__ $$a3319539191$$q(electronic book)
000915689 0247_ $$a10.1007/978-3-319-53919-5$$2doi
000915689 035__ $$aSP(OCoLC)ocn988386194
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000915689 050_4 $$aKJE7105$$b.B675 2017eb
000915689 08214 $$a341.2422$$223
000915689 1001_ $$aBoria, Pietro,$$eauthor.
000915689 24510 $$aTaxation in European Union /$$cby Pietro Boria.
000915689 250__ $$aSecond edition.
000915689 264_1 $$aCham :$$bSpringer,$$c©2017.
000915689 300__ $$a1 online resource (xvi, 208 pages) :$$billustration.
000915689 336__ $$atext$$btxt$$2rdacontent
000915689 337__ $$acomputer$$bc$$2rdamedia
000915689 338__ $$aonline resource$$bcr$$2rdacarrier
000915689 347__ $$atext file$$bPDF$$2rda
000915689 504__ $$aIncludes bibliographical references.
000915689 5050_ $$aPart 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.
000915689 506__ $$aAccess limited to authorized users.
000915689 520__ $$aThis 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."
000915689 650_0 $$aTaxation$$xLaw and legislation$$zEuropean Union countries.
000915689 650_0 $$aLaw.
000915689 650_0 $$aTax accounting.
000915689 650_0 $$aTaxation$$xLaw and legislation.
000915689 650_0 $$aFinance, Public.
000915689 650_0 $$aInternational law.
000915689 650_0 $$aEuropean Economic Community literature.
000915689 77608 $$iPrint version:$$z9783319539188
000915689 852__ $$bebk
000915689 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-53919-5$$zOnline Access$$91397441.1
000915689 909CO $$ooai:library.usi.edu:915689$$pGLOBAL_SET
000915689 980__ $$aEBOOK
000915689 980__ $$aBIB
000915689 982__ $$aEbook
000915689 983__ $$aOnline
000915689 994__ $$a92$$bISE