Object

Title: Fundamental freedoms and direct taxation of companies’ incomes in the European Union law. Negative harmonisation

PLMET:

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Abstract:

Law of direct taxation of Member States is subject to verification of its compliance with European Union law from the point of view of the freedoms of internal market. The Union has no competence in the sphere of direct taxation of companies’ income in Member States. It has, however, competence to examine the compliance of provisions of internal tax law with fundamental freedoms of internal market. In the result of that process, some norms of internal law are eliminated or claimed to be inapplicable as infringing the fundamental freedoms. This is the process of negative harmonization of internal laws, which is of special importance in the sphere of tax laws of Member States. The fundamental freedoms are not, however, absolute – their application is limited by the existence of the number of exceptions, established by the jurisprudence of the Court of Justice of European Union. This fascinating relation between UE and Member States’ legal systems in the sphere of taxation is an excellent example of how significant impact UE law has even in the areas which at a glance appear to be out of the scope of its application.

Date issued:

2014

Resource Type:

journal

Format:

application/pdf

Identifier:

ISSN 2299-8322

Language:

pol ; eng

WUL Catalog:

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Is part of:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Is replaced by:

Folia Iuridica Universitatis Wratislaviensis

Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Krzysztof Jankowski

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm ; TK

Object collections:

Last modified:

May 24, 2017

In our library since:

Aug 27, 2014

Number of object content hits:

934

All available object's versions:

http://bibliotekacyfrowa.pl/publication/54686

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