Results 1 to 10 of about 310,572 (293)

Taming the Leviathan or dismantling democratic government? Evolving political ideas on spontaneous income tax integration in the European Union

European Law Open, 2023
By the turn of the 1990s, tax competition among national governments had emerged as a powerful law-making practice. The possibility of tax competition essentially depends on the design of transnational law, such as European law. This Article examines the
Jussi Jaakkola
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Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2021
One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
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Sustainability in EU Tax Law [PDF]

Intereconomics, 2019
As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law — and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable — might seem risky.
Mumford, Ann, Gunnarsson, Åsa
openaire   +6 more sources

The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules

Правоприменение, 2022
The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level.
E. A. Ponomareva
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Proportionality Principle in the CJEU Judgments on Tax Cases

Lex Portus, 2023
This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices.
Simeana Beshi, Driola Susuri
doaj   +1 more source

Tax cooperation among member states of European Union and Directive on administrative cooperation in the field of taxation [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013
Countries have possibility to choose between several alternatives for cooperation in international tax matters at global level. They can decide not to cooperate or provide some form of tax cooperation.
Josimovski Aleksandar G.
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Countering the corporate tax avoidance in the Court of Justice of the European Union practice

Правоприменение, 2021
The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this ...
К. A. Tasalov, S. G. Sokolova, D. M. Osina   +2 more
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WPŁYW DYREKTYW I ROZPORZĄDZEŃ UNII EUROPEJSKIEJ NA POLSKIE PRAWO PODATKOWE

Zeszyty Prawnicze, 2016
The Impact of European Union Directives and Regulations on Polish Tax Law Summary The subject of this article are the methods used to align Polish tax regulations with EU law and the level of alignment achieved.
Rafał Bernat
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Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition

EU agrarian Law, 2016
The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty ...
Krajčírová Renáta
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INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION

Правоприменение, 2017
УДК 347.9The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed.The author mentions the following ...
K. Ponomareva
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