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The European legal order is currently the fundamental framework within which the tax
relationship should be determined and regulated and is going to become the general point
of reference of the taxation power. Therefore, the analysis of principles and institutions of
European tax law can permit the formation of a solid background not only about the tax
discipline, but moreover about the dialectic of fundamental values of the social and civil life
in the European territories.
The book is aimed to provide an overall and systematic overview of the main topics
of the European tax law. The sequence of arguments follows an institutional logic, and
namely it respects the progression usually addressed in the academic tradition of the tax
law. Particularly, the general framework of the EU institutions is outlined, addressing a
special attention to the set of regulations regarding taxation, with reference to the stage of
formation of EU rules and to the potential contrast with the national legal systems. A special
attention is given over to the general principles emerging from the European Treaties
which typically involve the taxation system. This bring to a detailed examination of the fiscal
importance of European freedoms, the principle of tax non-discrimination, the balance
between national interest and EU values, the tax harmonization, the State aids and other
general principles applicable in the tax jurisdiction. Finally, it is proposed an overall judgement
about the development of the European integration process, with particular regard to
the nexus between taxation power and sovereignty and to the values of taxation matters,
in order to highlight the possible and desirable next stages of the evolution of "European
tax law".
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