The Sources of European Tax Law. Primary and Secondary Law – Before and after Lisbon
(2012) ISBN: [978-960-272-942-7], 1120 pages, published
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- et. al.
- Abstract
- The authors attempt an identification of the sphere of European Tax Law and the fields developed on therefrom. The institutional conditions with respect to tax provisions of the Treaty establishing the European Community and the tax provisions of the Treaty of Lisbon are presented, including the field of direct taxes. The relevant European legislative acts on special consumption taxes and capital concentration are taxes also mentioned. Furthermore, the authors address the issue of tax evasion and tax avoidance. Each chapter of this edition includes reference to specific literature and a CJEU case law table.
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Citations
Kokolia, E., & et al. (2012). The Sources of European Tax Law. Primary and Secondary Law – Before and after Lisbon. Nomiki Bibliothiki. https://hdl.handle.net/2078.5/48595