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1. |
Record Nr. |
UNINA9910131379103321 |
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Autore |
Picon Antoine |
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Titolo |
Smart cities : a spatialised intelligence / / Antoine Picon |
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Pubbl/distr/stampa |
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Chichester, West Sussex, United Kingdom : , : Wiley, , 2015 |
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©2015 |
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ISBN |
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1-119-07562-9 |
1-119-07561-0 |
1-119-07560-2 |
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Descrizione fisica |
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1 online resource (168 pages) |
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Collana |
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Disciplina |
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Soggetti |
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City planning - Technological innovations |
Sustainable development |
Urbanisme |
Ciutats intel·ligents |
Desenvolupament sostenible |
Innovacions tecnològiques |
Llibres electrònics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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2. |
Record Nr. |
UNINA9910255274003321 |
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Autore |
Boria Pietro |
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Titolo |
Taxation in European Union / / by Pietro Boria |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
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ISBN |
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Edizione |
[2nd ed. 2017.] |
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Descrizione fisica |
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1 online resource (XVI, 208 p. 1 illus.) |
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Disciplina |
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Soggetti |
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Law—Europe |
Tax accounting |
Taxation - Law and legislation |
International law |
Trade |
Finance, Public |
European Economic Community literature |
European Law |
Business Taxation/Tax Law |
International Economic Law, Trade Law |
Financial Law/Fiscal Law |
European Integration |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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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 |
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within the European system: the anti-sovereign. |
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Sommario/riassunto |
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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”. |
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