How Much Tax Harmonisation Is Needed?
DOI : 10.36250/00749.03
Date : 2019
Pages : 39-50
Document type : tanulmány
Subject : tax, tax harmonisation, EU, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : http://hdl.handle.net/20.500.12944/14704
Abstract :
The paper concentrates on tax harmonisation in the European Union. The author shows its development and results, and brings some case law examples. The paper deals with a problem whether taxes should be harmonised further – and how. It briefly looks back to the Austro–Hungarian Monarchy, and tries to find some parallels. In this context, some topical tax issues are discussed (e.g. ATAD, CCCTB).
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