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Lieferstatus:	i.d.R. innert 7-14 Tagen versandfertig
Veröffentlichung:	Juli 2018
Genre:	Wirtschaft / Recht
	B / Business and Management / Business Taxation/Tax Law / Economic systems & structures / European Economic Community literature / European Integration / European law / Financial law# general / Financial Law/Fiscal Law / Fiscal Law / International Economic Law, Trade Law / International Economics / International institutions / International Law / Law and Criminology / Law—Europe / Public finance / Public finance & taxation / Public international law# economic & trade / Tax accounting / Tax laws / trade
ISBN:	9783319852768
EAN-Code:	9783319852768
Verlag:	Springer International Publishing
Einband:	Kartoniert
Sprache:	English
Dimensionen:	H 235 mm / B 155 mm / D 13 mm
Gewicht:	347 gr
Seiten:	224
Zus. Info:	Paperback
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

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".