Building the EU tax sovereignty electrónico lessons from federalism Gianluigi Bizioli
By: Bizioli, Gianluigi
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Material type: 
ArticleSubject(s): DERECHO COMUNITARIO EUROPEO | DERECHO TRIBUTARIO | SOBERANIA | FEDERALISMO FISCAL | POLITICA FISCAL | UNION EUROPEA
In:
World Tax Journal v. 14, n. 3, 2022, p. 407-433Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2022/3-1 (Browse shelf) | Available | WTJ/2022/3-1 |
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.
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