The Resource Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
Resource Information
The item Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book analyses the effects that the EU law - and in particular the freedom of establishment - can produce on the national rules aiming at establishing the connecting criteria for the attribution of tax residence to companies. Therefore, the investigation focuses on a specific aspect of the overall regulation of fiscal residence, that is the choice of those factual elements indicative of a significant link of the company with a national legal order; it is conducted in terms of the relationship between this discipline and the EU principles. The subject matter is not yet deeply explored by scholars and even the jurisprudence of the Court of Justice has never explicitly discussed it. It is precisely this finding that justifies the methodological choice to move from the principles that the Court has identified about the influence of fundamental freedoms on the mobility of companies in the context of the EU area; and then verify to what extent they can be transposed in the tax sector and can, therefore, direct the regulation of residence by the national legislator. The basic idea that inspires this methodology is, therefore, that companies give rise to a complex and multifaceted phenomenon, in which their tax status must be considered starting from their more general legal status and as a part of it
- Language
- eng
- Label
- Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
- Title
- Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
- Language
- eng
- Summary
- This book analyses the effects that the EU law - and in particular the freedom of establishment - can produce on the national rules aiming at establishing the connecting criteria for the attribution of tax residence to companies. Therefore, the investigation focuses on a specific aspect of the overall regulation of fiscal residence, that is the choice of those factual elements indicative of a significant link of the company with a national legal order; it is conducted in terms of the relationship between this discipline and the EU principles. The subject matter is not yet deeply explored by scholars and even the jurisprudence of the Court of Justice has never explicitly discussed it. It is precisely this finding that justifies the methodological choice to move from the principles that the Court has identified about the influence of fundamental freedoms on the mobility of companies in the context of the EU area; and then verify to what extent they can be transposed in the tax sector and can, therefore, direct the regulation of residence by the national legislator. The basic idea that inspires this methodology is, therefore, that companies give rise to a complex and multifaceted phenomenon, in which their tax status must be considered starting from their more general legal status and as a part of it
- http://library.link/vocab/creatorName
- Dorigo, S
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- Italian
- Literary form
- non fiction
- Series statement
- Problemi attuali di diritto tributario
- Series volume
- 26
- http://library.link/vocab/subjectName
-
- fundamental freedoms
- EU law
- residence
- Label
- Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
- Extent
- XIII, 369 p.
- Isbn
- 9788813290191
- Label
- Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea
- Extent
- XIII, 369 p.
- Isbn
- 9788813290191
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Residenza-fiscale-delle-societ%C3%A0-e-libert%C3%A0-di/c5InpYf7Wv0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Residenza-fiscale-delle-societ%C3%A0-e-libert%C3%A0-di/c5InpYf7Wv0/">Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Residenza-fiscale-delle-societ%C3%A0-e-libert%C3%A0-di/c5InpYf7Wv0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Residenza-fiscale-delle-societ%C3%A0-e-libert%C3%A0-di/c5InpYf7Wv0/">Residenza fiscale delle società e libertà di stabilimento nell'Unione Europea</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
