Taxation in European Union (Paperback, Softcover reprint of the original 2nd ed. 2017)

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".

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Release date:	July 2018
First published:	2017
Authors:	Pietro Boria
Dimensions:	235 x 155 x 12mm (L x W x T)
Format:	Paperback
Pages:	208
Edition:	Softcover reprint of the original 2nd ed. 2017
ISBN-13:	978-3-319-85276-8
Languages:	English
Subtitles:	English
Categories:	Books > Business & Economics > Economics > Economic systems > General Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > International law > Public international law > International economic & trade law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General Books > Money & Finance > Public finance > Taxation
LSN:	3-319-85276-0
Barcode:	9783319852768

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