01045nam a22002531i 450099100207241970753620040122172633.0040407s1980 it |||||||||||||||||ita b12866568-39ule_instARCHE-084618ExLDip.to Scienze StoricheitaA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l.621.48Harrisburg emergenza nucleare :il rapporto americano sull'incidente alla centrale di Three Mile Island /prefazione all'edizione italiana di Mario SignorinoMilano :Etas Libri,1980177 p. ;23 cmUniversale Etas ;25Centrali nucleariStati Uniti d'AmericaSignorino, Mario.b1286656802-04-1416-04-04991002072419707536LE009 GEOG.13.4-5012009000313903le009-E0.00-l- 00000.i1342736216-04-04Harrisburg emergenza nucleare302977UNISALENTOle00916-04-04ma -itait 0104439nam 22007215 450 991025527400332120251116190908.03-319-53919-110.1007/978-3-319-53919-5(CKB)3850000000027363(DE-He213)978-3-319-53919-5(MiAaPQ)EBC6312048(MiAaPQ)EBC5579351(Au-PeEL)EBL5579351(OCoLC)1066179398(PPN)222237767(EXLCZ)99385000000002736320170405d2017 u| 0engurnn|008mamaatxtrdacontentcrdamediacrrdacarrierTaxation in European Union /by Pietro Boria2nd ed. 2017.Cham :Springer International Publishing :Imprint: Springer,2017.1 online resource (XVI, 208 p. 1 illus.) 3-319-53918-3 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.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”.Law—EuropeTax accountingTaxationLaw and legislationInternational lawTradeFinance, PublicEuropean Economic Community literatureEuropean Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/R20000Business Taxation/Tax Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/511010International Economic Law, Trade Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/R19050Financial Law/Fiscal Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/R17044European Integrationhttps://scigraph.springernature.com/ontologies/product-market-codes/W33010Law—Europe.Tax accounting.TaxationLaw 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.343.2404Boria Pietroauthttp://id.loc.gov/vocabulary/relators/aut239071MiAaPQMiAaPQMiAaPQBOOK9910255274003321Taxation in European Union2039140UNINA