TY  - DATA
AU  - Boria, Pietro
TI  - Taxation in European Union
SN  - 9783319539195 (E-book)
AV  - KJE 7105 B67T 2017
PY  - 2017///
CY  - Cham, Switzerland
PB  - Springer International Publishing
KW  - LAW
KW  - TAX ACCOUNTING
KW  - INTERNATIONAL LAW
KW  - TRADE
N1  - 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
UR  - https://drive.google.com/file/d/1MJXhUP6rHibDC0B1hMf-eZwRGbAINj5V/view?usp=sharing
ER  -