Taxation in European Union

Pietro Boria (Autor)

Buch | Hardcover

XVI, 208 Seiten

2017 | 2nd ed. 2017
Springer International Publishing (Verlag)
978-3-319-53918-8 (ISBN)

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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".

Prof. Pietro Boria, Sapienza University of Rome, Italy

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.

Erscheinungsdatum	26.04.2017
Zusatzinfo	XVI, 208 p. 1 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Schlagworte	Business Taxation/Tax Law • customs union • Economic systems and structures • European Integration • European Law • European legal systems • European Tax Law • Financial Law/Fiscal Law • Financial law: general • International Economic Law, Trade Law • International Institutions • International Law • International Tax Law • Law • Law and Criminology • Public finance and taxation • Public international law: economic and trade • Tax non-discrimination
ISBN-10	3-319-53918-3 / 3319539183
ISBN-13	978-3-319-53918-8 / 9783319539188
Zustand	Neuware