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EU – Tax
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In its report “Financing the European Union” (COM 2004, 505 final) the European Commission proposed the introduction of an EU Tax as own resource. According to the Commission the adoption of a tax at the EU level would make it possible to overcome the main drawbacks of the current own resources system, i.e. the absence of a direct link to EU citizens, dependence on transfers from national treasuries, allocation of economic resources and unjustified complexity.
This book deals with whether the present legal framework of the EC provides a sufficient legal basis for an EU Tax or if an amendment to the Treaty is necessary. Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the Member States and the administrative handling of such a tax. Another issue is the conformity of an EU Tax with the fundamental freedoms and the question whether the introduction of a tax at the EU level can lead to double taxation problems.
Michael lang - Personal Name
Pasquale pistone - Personal Name
Claus Staringer - Personal Name
josef - Personal Name
Pasquale pistone - Personal Name
Claus Staringer - Personal Name
josef - Personal Name
16 EUT mic
978-3-7073-1322-2
16 EUT mic
Book
English
Linde Verlag Wien
2008
Vienna
556 p. :il.; 22.5 cm
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