书目详细信息
： European Union and direct taxation :
书目信息 机读格式(MARC)
| ISBN： | 9780415730792 (hbk.) |
|---|---|
| ISBN： | 0415730791 (hbk.) |
| 编目源： | DLC DLC DLC CIBTC |
| 地理区域代码： | e------ |
| 个人名称： | Cerioni, Luca,1969- |
| 题名： | European Union and direct taxation : a solution for a difficult relationship / Luca Cerioni. |
| 索书号： | D950.22/C415E |
| 出版发行项： | London : Routledge, 2015. |
| 载体形态： | xviii, 250 p. ; 24 cm. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | The 'benchmarks' for a critical review of legislative and case law developments at EU level in the area of direct taxation : a proposed framework -- The development of EU law in the area of direct taxation and the related case law versus member states' competence -- The ECJ's case law on the application of fundamental TFEU's freedoms of movement to direct taxation versus member states' competence -- Direct taxation and the proper functioning of the internal market -- The response to the challenge of achieving on a long term basis the objectives set by the Commission : hypothesis for a new 'comprehensive solution' in the direct taxation area -- Assessing the effectiveness of the proposed solution. |