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Tax Sovereignty, EU Tax Law, and Harmful Tax Competition
2023AbstractThis chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order.
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Differentiated Integration in the EU and Harmonizing EU Tax Law
"With perceptions of crisis and the need for the EU to fund its objectives, including debt repayment, becoming increasingly important, this timely book considers the potential of EU tax law for revenue raising.
Kendrick, Maria,
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National Tax Law Presumptions and EU Law
EC Tax Review, 2014Legal presumptions serve essential and legitimate needs in national legal orders, where they are introduced for the purpose of simplifying the assessment and the recovery of tax or for tackling tax avoidance or evasion. Nowadays, however, the national choices concerning the use of tax law presumptions must be tested against European Union (EU) law ...
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The Concept and Definition of EU Tax in EU Law and the Compatibility with the Romanian Law
Ovidius University Annals, Economic Sciences Series, 2010The accession of Romania to the EU took place in a moment in which the concepts referring to taxes are clearly marked by the Founding Treaties stipulations and by ECJ jurisprudence. Romanian fiscal law has suffered successive modifications in the past 18 years.
PAUN Ciprian Adrian, JULA Octavian
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Sin Taxes and the New Tobacco Products: EU Tax Law and Morality?
EC Tax Review, 2019The launching of the new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under the revision by EU Commission. This contribution grasps the tobacco example to question the EU legitimacy to harmonize within Article 113 Treaty
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EC Tax Review, 2018
The primary goal of this article is to analyse the use of the term ‘tax avoidance’ in the legislative framework and case law of the European Union to point out the absence of a common linguistic approach. The consequences derived from the terminological chaos will also be discussed; thus, the study will try to display how big and deep the problem is by
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The primary goal of this article is to analyse the use of the term ‘tax avoidance’ in the legislative framework and case law of the European Union to point out the absence of a common linguistic approach. The consequences derived from the terminological chaos will also be discussed; thus, the study will try to display how big and deep the problem is by
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Parafiscal Taxes: Are They Compatible with EU Tax Law and the Fundamental Freedoms?
European Taxation, 2015This article reviews and comments on the case law of the European Court of Justice concerning parafiscal taxes in conjunction with the fundamental freedoms using a case study on advertising fees as an example.
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Ethical reasoning in tax practice: Law or is there more?
Journal of International Accounting, Auditing and Taxation, 2022Elaine Doyle +2 more
exaly
Tax Amnesties of EU Member States and Their Compatibility with EU Law
Intertax, 2010In recent years, the European Commission has been requested to examine several tax amnesty laws adopted by Member States of the European Union. Three sets of rules of EU law turned out to be applicable to such legislation: (a) EU directives governing VAT (value added tax), (b) provisions of the EU Treaty on free circulation of capital and freedom to ...
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