Manual de direito fiscal : perspetiva multinível

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The item Manual de direito fiscal : perspetiva multinível represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This tax law manual adopts a multilevel perspective, interconnecting the problems and norms of national, European and international tax law. The motivation for this approach is the current economic climate, which is marked by European integration and the process of globalization of trade and investment. The book stresses the permanence of the fundamental principles and rights of equal dignity, of fiscal justice and fiscal responsibility, above the dynamics and transience of concrete solutions. It also alerts to the European and international dimensions of the tax law relationship and of the Portuguese tax system, and special attention is paid to the guarantees that a constitutional State must always provide to its citizens

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Summary: This tax law manual adopts a multilevel perspective, interconnecting the problems and norms of national, European and international tax law. The motivation for this approach is the current economic climate, which is marked by European integration and the process of globalization of trade and investment. The book stresses the permanence of the fundamental principles and rights of equal dignity, of fiscal justice and fiscal responsibility, above the dynamics and transience of concrete solutions. It also alerts to the European and international dimensions of the tax law relationship and of the Portuguese tax system, and special attention is paid to the guarantees that a constitutional State must always provide to its citizens

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