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Focusing on the intricate relationship between taxation and European law, this book offers a systematic overview of key topics, beginning with the framework of EU institutions and their regulatory structures. It delves into principles from European treaties that shape taxation, emphasizing fiscal implications of European freedoms and non-discrimination in tax matters. The text also discusses the balance between national interests and EU values, tax harmonization, and state aids, culminating in an assessment of European integration and the evolving dynamics of tax power and sovereignty.
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Taxation in European Union, Pietro Boria
- Lingua
- Pubblicato
- 2017
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