Taxation in European Union

Authors: Boria, Pietro

  • Shows the typical progression of arguments as used in the academic tradition of the tax law, making it a useful textbook for academic coursesProvides a comprehensive overview of the main topics Focuses on the potential contrasts with national legal systems and Court of Justice cases Appeals to undergraduate and post graduate students as well as practitioners

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-319-53919-5
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $89.99
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-53918-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this Textbook

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”.

About the authors

Prof. Pietro Boria, Sapienza University of Rome, Italy

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Table of contents (13 chapters)

  • The Tax Power in the Tradition of the European Legal Systems

    Boria, Pietro

    Pages 3-21

  • The Role of Taxation in the EU Legal System

    Boria, Pietro

    Pages 23-51

  • The Sources of the European Taxation Law

    Boria, Pietro

    Pages 53-78

  • The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law

    Boria, Pietro

    Pages 79-88

  • The Customs Union

    Boria, Pietro

    Pages 91-96

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-319-53919-5
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $89.99
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-53918-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Taxation in European Union
Authors
Copyright
2017
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing Switzerland and G. Giappichelli Editore
eBook ISBN
978-3-319-53919-5
DOI
10.1007/978-3-319-53919-5
Hardcover ISBN
978-3-319-53918-8
Edition Number
2
Number of Pages
XVI, 208
Number of Illustrations and Tables
1 b/w illustrations
Topics