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The Resource EU freedoms and taxation : 2004 EATLP Congress, Paris

EU freedoms and taxation : 2004 EATLP Congress, Paris

Label
EU freedoms and taxation : 2004 EATLP Congress, Paris
Title
EU freedoms and taxation : 2004 EATLP Congress, Paris
Contributor
Subject
Language
eng
Summary
Member States of the European Union have always insisted on their unrestricted national sovereignty. This book focuses on the crucial issue of the balance between the imperatives of the fundamental economic freedoms of the EC Treaty and the legitimate national interests of the Member States in protecting their national tax systems. The book, based on the proceedings of the annual conference of the European Association of Tax Law Professors (EATLP) held in Paris in June 2004, has been divided into the following four major subject areas: - the significance of the prohibitions of discrimination and restriction within the framework of the fully integrated market; - the lessons to be learned for taxation from the application of these prohibitions in areas other than taxation; - the basis and scope of the public interest justification advanced by the Member States for tax measures violating the fundamental freedoms; and the compatibility of the "national tax principles of the Member States" with a fully integrated market. Attention is also given to the adaptation of the tax systems of three major new Member States (the Czech Republic, Hungary and Poland) to the requirements of the "acquis communautaire". Finally, there is a special contribution on the effect of the prohibitions of discrimination and restriction in non-EU countries (Norway and Switzerland). This book presents a comprehensive study of the tax issues that play a decisive role in the making or breaking of the European Economic and Monetary Union
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Vanistendael, F.J.G.M
Series statement
EATLP international tax series
Series volume
vol. 2
http://library.link/vocab/subjectName
  • fundamental freedoms
  • EU Treaty
  • discrimination
  • domestic tax law
  • canons of taxation
Label
EU freedoms and taxation : 2004 EATLP Congress, Paris
Instantiates
Publication
Extent
XXX, 302 p.
Isbn
9789076078984
Issn
1574-9789
Label
EU freedoms and taxation : 2004 EATLP Congress, Paris
Publication
Extent
XXX, 302 p.
Isbn
9789076078984
Issn
1574-9789

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