| 000 | 01226nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146627 _d146627 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221026120027.0 | ||
| 007 | ta | ||
| 008 | 221026t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_926719 _aPistone, Pasquale |
||
| 245 | 0 |
_aFrans Vanistendael's legacy for the future of European and International tax law _helectrónico _c Pasquale Pistone |
|
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
|
| 650 |
_aDERECHO TRIBUTARIO _942375 |
||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 |
_aPOLITICA FISCAL _948067 |
||
| 650 |
_aUNION EUROPEA _948644 |
||
| 700 |
_944751 _aVanistendael, Frans |
||
| 773 | 0 |
_9168240 _oWTJ/2022/3 _tWorld Tax Journal _w(IEF)62814 _g v. 14, n. 3, 2022, p. 367-375 |
|
| 942 | _cRE | ||