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Traditional and Alternative Routes to European Tax Integration

2010 Business tax
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Release : 2010
Genre : Business tax
Kind : eBook
Book Rating : 839/5 ( reviews)

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Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber

Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber. This book was released on 2010. Available in PDF, EPUB and Kindle. Book excerpt: 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

2018 Taxation
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Release : 2018
Genre : Taxation
Kind : eBook
Book Rating : 745/5 ( reviews)

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Book Synopsis European Tax Integration by : Pasquale Pistone

Download or read book European Tax Integration written by Pasquale Pistone. This book was released on 2018. Available in PDF, EPUB and Kindle. Book excerpt: 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

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Book Rating : 738/5 ( reviews)

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Book Synopsis EUROPEAN TAX INTEGRATION by : PASQUALE PISTONE.

Download or read book EUROPEAN TAX INTEGRATION written by PASQUALE PISTONE.. This book was released on . Available in PDF, EPUB and Kindle. Book excerpt:

TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION.

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Book Synopsis TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION. by : DENNIS WEBER.

Download or read book TRADITIONAL AND ALTERNATIVE ROUTES TO EUROPEAN TAX INTEGRATION. written by DENNIS WEBER.. This book was released on . Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in European Union

2017-04-04 Law
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Release : 2017-04-04
Genre : Law
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Book Rating : 191/5 ( reviews)

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Book Synopsis Taxation in European Union by : Pietro Boria

Download or read book Taxation in European Union written by Pietro Boria. This book was released on 2017-04-04. Available in PDF, EPUB and Kindle. Book excerpt: 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”.

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