Anzeige
Erschienen in:
2017 | OriginalPaper | Buchkapitel
2. The Role of Taxation in the EU Legal System
verfasst von : Pietro Boria
Erschienen in: Taxation in European Union
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
Abstract
The formation of an international taxation law designed to regulate the competition of the prescriptive authority of two or more States in order to define the tax relationships, is evidently to be referred to a supranational legal framework, typically characterized by a “negative” element: the absence a superordinate authority entitled to act as a legal regulator (according to the well-known internationalist principle superiorem non recognoscens).