Traditional and Alternative Routes to European Tax Integration - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Traditional and Alternative Routes to European Tax Integration write by Dennis Weber. This book was released on 2010. Traditional and Alternative Routes to European Tax Integration available in PDF, EPUB and Kindle. Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
European Tax Integration
European Tax Integration - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European Tax Integration write by Pasquale Pistone. This book was released on 2018. European Tax Integration available in PDF, EPUB and Kindle. This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.
EUROPEAN TAX INTEGRATION
EUROPEAN TAX INTEGRATION - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook EUROPEAN TAX INTEGRATION write by PASQUALE PISTONE.. This book was released on . EUROPEAN TAX INTEGRATION available in PDF, EPUB and Kindle.
TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION.
TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION. - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION. write by DENNIS WEBER.. This book was released on . TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION. available in PDF, EPUB and Kindle.
Taxation in European Union
Taxation in European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in European Union write by Pietro Boria. This book was released on 2017-04-04. Taxation in European Union available in PDF, EPUB and Kindle. 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”.
