EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation. At the same time, indirect taxes constitute the field in which the principles of tax justice are less defined, eithe...
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| Format: | Article |
| Language: | English |
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Universidad de Jaén
2019-06-01
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| Series: | Age of Human Rights Journal |
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| Online Access: | https://revistaselectronicas.ujaen.es/index.php/TAHRJ/article/view/4809/3832 |