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diritto tributario europeo

DIRITTO TRIBUTARIO EUROPEO Autore:
Editore: GIUFFRÈ
Anno di Pubblicazione: 2015
ISBN: 9788814204807
Disponibilità: Disponibile in 3 giorni
Prezzo: € 44,00

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TRIBUTARIO EUROPEO

In Sintesi:

Il testo rappresenta il primo manuale completo del diritto tributario
dell'Unione europea realizzato dalla dottrina italiana.
Si propone di formulare un'elaborazione sistematica dei principi e delle
norme riguardanti la materia tributaria quali risultano dall'insieme
delle fonti comunitarie.
Dopo un inquadramento istituzionale dell'ordinamento europeo, vengono
analizzate le regole tributarie contenute nei Trattati, nei regolamenti e
nelle direttive ed è esaminata la ricca giurisprudenza comunitaria
riguardante tematiche fiscali. Vengono poi ripercorsi i modelli di
imposizione elaborati al livello europeo (con particolare riguardo ai
tributi armonizzati)
Nella parte finale sono formulate alcune considerazioni circa le
prospettive di sviluppo dell'integrazione europea con riguardo alla
sovranità fiscale.
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