Coverart for item
The Resource EU Tax

EU Tax

Label
EU Tax
Title
EU Tax
Contributor
Subject
Language
eng
Summary
In its report "Financing the European Union" (COM 2004, 505 final) the European Commission proposed the introduction of an EU Tax as own resource. According to the Commission the adoption of a tax at EU level would make it possible to overcome the main drawbacks of the current own resources system, i.e the absence of a direct link to EU citizens, dependence on transfers from national treasuries, allocation of economic resources and unjustified complexity. The book discusses whether the present legal framework of the EC provides a sufficient legal basis for an EU Tax or if an amendment of the treaty is necessary. Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the member states and its administrative handling
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Schuch, J
  • Staringer, C
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
Band 55
http://library.link/vocab/subjectName
  • EU tax law
  • European Union
  • tax policy
  • tax system
  • EU Treaty
Label
EU Tax
Instantiates
Publication
Contents
  • Switzerland and the European Union - a common search for harmonization?
  • Salom, J.
  • ; p. 515-525
  • Some brief remarks on security transaction taxes and currency transaction taxes as EU taxes
  • Denys, L.A.
  • ; p. 517-537
Extent
556p.
Isbn
9783707313222
Label
EU Tax
Publication
Contents
  • Switzerland and the European Union - a common search for harmonization?
  • Salom, J.
  • ; p. 515-525
  • Some brief remarks on security transaction taxes and currency transaction taxes as EU taxes
  • Denys, L.A.
  • ; p. 517-537
Extent
556p.
Isbn
9783707313222

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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