Taxation in european union, 2nd edition
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Taxation in european union, 2nd edition
G. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd editioncPietro BoriaFaculty of LawSapienza University of RomeRome. Italy1st edition: © Giuffre Editors 2014 with the original title "European Tax Law".ISBN 978-3-319-53918-8 ISBN 978-3-319-53919-5 (eBook)DOI 10.1007/978-3-319-53919-5Library of Congress Control Number: 2017934921IT Springer International Pu Taxation in european union, 2nd editionblishing Switzerland and G. Giappichelli Editore 2017this work is subject to copyright. All rights arc reserved by the Publisher, whether the whole orTaxation in european union, 2nd edition
pan of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction G. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd editionilar or dissimilar methodology now known or hereafter developed.The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication docs not imply, even in the absence of a specific statement, that such names arc exempt from the relevant protective laws and re Taxation in european union, 2nd editiongulations and therefore free for general use.The publisher, the authors and the editors are safe to assume that the advice and information in this booTaxation in european union, 2nd edition
k are believed Io be true and accurate at the dale of publication. Neither the publisher nor the authors or the editors give a warranty, express or imG. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd editiond to jurisdictional claims in published maps and institutional affiliations.Printed on acid-free paperThis Springer imprint is published by Springer NatureThe registered company is Springer International Publishing AGThe registered company address is: Gewcrbcstrassc 11. 6330 Cham. SwitzerlandIntrodu Taxation in european union, 2nd editionctionThe “European tax law" is a set of regulations issued by the EU institutions and designed to provide the control of tax matters over the tax legiTaxation in european union, 2nd edition
slations of the Member States.However, the existence of EU rules aimed to regulate the procedures for taxation in the European Member States is not enG. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd editioner to valorize the regulatory' provisions of specific areas of the legal system (giving a meaning to the definition of “European private law" or "European administrative law" or even "European trial law"), it must be considered that the identification of an autonomous sector of law requires the logi Taxation in european union, 2nd editionc of a “legal system"; it basically implies the existence of principles and juridical values and the dynamic relationships between the nonns.ThereforeTaxation in european union, 2nd edition
, the existence of a set of general rules by EU institutions cannot be considered sufficient to identify a “European tax law"; if these rules compose G. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd edition.In any case, there are several elements which lead to identify an independent and autonomous sector of law in the set of EU nonns regarding the taxation law.First of all. specific and peculiar sources of EU law may be detected, which clearly express the capacity of the European institutions to proc Taxation in european union, 2nd editioneed independently in the regulation of tax laws over the legislative powers of the Member States.Moreover, several principles, which are intended to sTaxation in european union, 2nd edition
et the basic values of the taxation procedure, would be defined at a primary axiological level and specifically in the Treaty of the European Union. WG. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli Editorc Taxation in european union, 2nd editionion: the removal of customs barriers, the protection of the fundamental economic freedoms in the common market, the principle of fiscal non-discrimination, the prohibition of the Stale aids, the preservation of national public finances and the tax harmonization.In the EU derivative law, several spec Taxation in european union, 2nd editionific lax disciplines arc formulated on single taxes, where the principles set out in the Treaty are well executed. In this context, it is possible toTaxation in european union, 2nd edition
find typical European regulations, meaning that the taxation models ofvG. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli EditorcG. Giappỉchelli EditorePietro BoriaTaxation in European UnionSecond EditionPietro BoriaTaxation in European UnionSecond EditionG. Giappichclli EditorcGọi ngay
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