Taxation in European Union / Pietro Boria.
By: Boria, Pietro [author.]
.Publisher: Cham : G. Giappichelli Editore, Springer Nature 2017Edition: Second edition.Description: xvi, 208 pages.Content type: text Media type: unmediated Carrier type: volumeISBN: 9783319539188.Subject(s): Taxation -- European Union countries | Taxation -- Law and legislation -- European Union countries | Customs unions -- European Union countries | Freedom of movement -- European Union countries | Free trade -- European Union countriesDDC classification: 343.404 Summary: "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”."-- Provided by publisher.
| Item type | Current library | Class number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Book | House of Lords Library - Palace Dewey | 343.404 BOR (Browse shelf(Opens below)) | 1 | Available | 013907 |
Browsing House of Lords Library - Palace shelves, Shelving location: Dewey Close shelf browser (Hides shelf browser)
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| 343.4 INT International tax law / | 343.4009 STU Studies in the history of tax law / | 343.40264041 TOL Tolley's tax cases 2017 / | 343.404 BOR Taxation in European Union / | 343.404 EAS Taxation in the European Community / | 343.404 PRI The principle of equality in European taxation / | 343.4041 BRI British master tax guide 2019-20 / |
First edition 2014, with the original title European tax law.
"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”."-- Provided by publisher.