Taxation in European Union / by Pietro Boria [electronic resource]
Material type:![Computer file](/opac-tmpl/lib/famfamfam/CF.png)
- 9783319539195 (E-book)
- KJE 7105 B67T 2017
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SPU Library, Bangkok (Main Campus) | Electronic Resources | On Display | KJE 7105 B67T 2017 (Browse shelf(Opens below)) | Available | 9783319539195 |
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KJE 6456 อ253ก 2548 กฎหมายสหภาพยุโรป / | KJE 6456 อ253ก 2548 กฎหมายสหภาพยุโรป / | KJE 7050 S92 2023 Substantive accountability in Europe's new economic governance / | KJE 7105 B67T 2017 Taxation in European Union / | KJE 7347 M84E 2009 EC and WTO anti-dumping law : | KJV 233 E44F 2000 French legal system / | KJV 234 E44F 1998 French legal system and legal language : |
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
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