- 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
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- About this Textbook
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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”.
- About the authors
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Prof. Pietro Boria, Sapienza University of Rome, Italy
- Table of contents (13 chapters)
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The Tax Power in the Tradition of the European Legal Systems
Pages 3-21
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The Role of Taxation in the EU Legal System
Pages 23-51
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The Sources of the European Taxation Law
Pages 53-78
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The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law
Pages 79-88
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The Customs Union
Pages 91-96
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Table of contents (13 chapters)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Taxation in European Union
- Authors
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- Pietro Boria
- 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
- Softcover ISBN
- 978-3-319-85276-8
- Edition Number
- 2
- Number of Pages
- XVI, 208
- Number of Illustrations
- 1 b/w illustrations
- Topics
