The talk examines the impact of the recent Tax Rulings Saga on Member States' residual powers in the sphere of direct taxation. The talk also focuses on the implications of that saga for the creation of a fiscal union through legislative harmonisation.
EU State aids policy and national residual powers in the field of direct taxation: the European Tax Rulings saga / Arena, Amedeo. - (2018).
EU State aids policy and national residual powers in the field of direct taxation: the European Tax Rulings saga
Amedeo Arena
2018
Abstract
The talk examines the impact of the recent Tax Rulings Saga on Member States' residual powers in the sphere of direct taxation. The talk also focuses on the implications of that saga for the creation of a fiscal union through legislative harmonisation.File in questo prodotto:
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