Frans Vanistendael's legacy for the future of European and International tax law electrónico Pasquale Pistone
By: Pistone, Pasquale.
Contributor(s): Vanistendael, Frans.
Material type: ArticleSubject(s): DERECHO COMUNITARIO EUROPEO | DERECHO TRIBUTARIO | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | UNION EUROPEA In: World Tax Journal v. 14, n. 3, 2022, p. 367-375 Summary: 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 |
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Recursos electrónicos | IEF | IEF | WTJ/2022/3-2 (Browse shelf) | Available | WTJ/2022/3-2 |
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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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