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Published in:
2017 | OriginalPaper | Chapter
6. The European Freedoms and the Principle of Non-restriction for Tax Purposes
Author : Pietro Boria
Published in: Taxation in European Union
Publisher: Springer International Publishing
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Abstract
It is well known that the underlying reasons of the accession to the supranational organization established by the European Union is to be found typically in the principle of the unity of the market and, consequently, in the assertion of freedom of movement.