【Boria:EUにおける税制 第2版】
Taxation in European Union 2nd ed. H 224 p. 17
Boria, Pietro 著
目次
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.