Bizioli, Gianluigi
Building the EU tax sovereignty lessons from federalism electrónico / Gianluigi Bizioli
Resumen.
The role of taxation within the European Union has risen (and is rising) over the years due to the establishment of the Economic and Monetary Union and the economic/financial and COVID crises. It is well established that taxation is characterized as an obstacle for the functioning of the internal market and the interpretation of the fundamental freedoms has a direct impact on the design of the domestic tax systems.
DERECHO COMUNITARIO EUROPEO
DERECHO TRIBUTARIO
SOBERANIA
FEDERALISMO FISCAL
POLITICA FISCAL
UNION EUROPEA
World Tax Journal v. 14, n. 3, 2022, p. 407-433
Building the EU tax sovereignty lessons from federalism electrónico / Gianluigi Bizioli
Resumen.
The role of taxation within the European Union has risen (and is rising) over the years due to the establishment of the Economic and Monetary Union and the economic/financial and COVID crises. It is well established that taxation is characterized as an obstacle for the functioning of the internal market and the interpretation of the fundamental freedoms has a direct impact on the design of the domestic tax systems.
DERECHO COMUNITARIO EUROPEO
DERECHO TRIBUTARIO
SOBERANIA
FEDERALISMO FISCAL
POLITICA FISCAL
UNION EUROPEA
World Tax Journal v. 14, n. 3, 2022, p. 407-433