Cantitate/Preț
Produs

The European Union and Direct Taxation: A Solution for a Difficult Relationship

Autor Luca Cerioni
en Limba Engleză Hardback – 12 iun 2015
Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market.
Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.
As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.
Citește tot Restrânge

Toate formatele și edițiile

Toate formatele și edițiile Preț Express
Paperback (1) 29639 lei  43-57 zile
  Taylor & Francis – iun 2018 29639 lei  43-57 zile
Hardback (1) 84406 lei  43-57 zile
  Taylor & Francis – 12 iun 2015 84406 lei  43-57 zile

Preț: 84406 lei

Preț vechi: 114114 lei
-26% Nou

Puncte Express: 1266

Preț estimativ în valută:
16155 16838$ 13448£

Carte tipărită la comandă

Livrare economică 06-20 ianuarie 25

Preluare comenzi: 021 569.72.76

Specificații

ISBN-13: 9780415730792
ISBN-10: 0415730791
Pagini: 272
Dimensiuni: 156 x 234 x 15 mm
Greutate: 0.52 kg
Ediția:New.
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate

Cuprins

Introduction  1. The "benchmarks" for a critical review of legislative and case-law developments at EU level in the area of direct taxation: a proposed framework   2. The developments of EU legislation in the area of direct taxation and the related case-law vs. Member States' competence  3. The ECJ case-law on the application of fundamental TFEU's freedoms of movement to direct taxation vs. Member States' competence  4. Direct taxation and the proper functioning of the Internal Market  5. The response to the challenge of achieving on a long term bases the objectives set by the Commission  6. Assessing the effectiveness of the proposed solution   Conclusions

Descriere

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market.