Derecho Fiscal Europeo y Derecho Fiscal Internacional
- Marchessou, Philippe 1
- Antonia Jabalera Rodríguez trad. 2
- 1 Universidad de Estrasburgo
- 2 Uiversidad de Granada
ISSN: 2036-3583
Any de publicació: 2015
Títol de l'exemplar: EU Legal Systems and International Tax Law
Número: 0
Tipus: Article
Altres publicacions en: Studi Tributari Europei
Objectius de Desenvolupament Sostenible
Resum
The present article, before analysing the relationship between international tax law and European tax law, first of all wonders whether or not an international tax law even exists, as a complex of common principles justifying the allocation of taxing powers amongst States in a cross-border context, and, in case of positive answer, which are its fundamental components. Secondly, with reference to European tax law, whose existence is irrefutable, attention will be paid to outlining its contours, with regards both to positive law defining tax regimes in all harmonised sectors in light of the Union’s purposes and to the role of the Court of Justice, as protector of the fundamental Treaty freedoms in the field of direct taxation as well
Referències bibliogràfiques
- CHRÉTIEN, M., A la recherche du droit international fiscal commun, Paris, Sirey 1955.
- GUSTAFSON, C.H., Peroni R.J., CRAWFORD PUGH R., “Taxation of international transactions”, 4th edition, 2011, West, p. 16.