LEADER 04439nam 22007215 450 001 9910255274003321 005 20251116190908.0 010 $a3-319-53919-1 024 7 $a10.1007/978-3-319-53919-5 035 $a(CKB)3850000000027363 035 $a(DE-He213)978-3-319-53919-5 035 $a(MiAaPQ)EBC6312048 035 $a(MiAaPQ)EBC5579351 035 $a(Au-PeEL)EBL5579351 035 $a(OCoLC)1066179398 035 $a(PPN)222237767 035 $a(EXLCZ)993850000000027363 100 $a20170405d2017 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation in European Union /$fby Pietro Boria 205 $a2nd ed. 2017. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2017. 215 $a1 online resource (XVI, 208 p. 1 illus.) 311 08$a3-319-53918-3 327 $aPart 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. 330 $aThis 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?. 606 $aLaw?Europe 606 $aTax accounting 606 $aTaxation$xLaw and legislation 606 $aInternational law 606 $aTrade 606 $aFinance, Public 606 $aEuropean Economic Community literature 606 $aEuropean Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R20000 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aInternational Economic Law, Trade Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R19050 606 $aFinancial Law/Fiscal Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R17044 606 $aEuropean Integration$3https://scigraph.springernature.com/ontologies/product-market-codes/W33010 615 0$aLaw?Europe. 615 0$aTax accounting. 615 0$aTaxation$xLaw and legislation. 615 0$aInternational law. 615 0$aTrade. 615 0$aFinance, Public. 615 0$aEuropean Economic Community literature. 615 14$aEuropean Law. 615 24$aBusiness Taxation/Tax Law. 615 24$aInternational Economic Law, Trade Law. 615 24$aFinancial Law/Fiscal Law. 615 24$aEuropean Integration. 676 $a343.2404 700 $aBoria$b Pietro$4aut$4http://id.loc.gov/vocabulary/relators/aut$0239071 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910255274003321 996 $aTaxation in European Union$92039140 997 $aUNINA