TY - BOOK AU - Boria,Pietro TI - Taxation in European Union SN - 9783319539195 U1 - 341.2422 PY - 2017/// CY - Cham PB - Springer International Publishing, Imprint: Springer KW - Law KW - Tax accounting KW - Tax laws KW - Finance, Public KW - International law KW - Trade KW - European Economic Community literature N1 - Academic; Part 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; Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK) UR - https://online.fliphtml5.com/lluzx/ksod/ ER -