Abstract
Among the values outlined in the EU legal system it is specifically relevant the general interest in the proper application of the taxation systems of the national States, which qualifies as a specific interest of the European Union to be considered with precedence over the single interest of the nation-State and the peculiar interests of groups or categories of economic operators.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsAuthor information
Authors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing Switzerland and G. Giappichelli Editore
About this chapter
Cite this chapter
Boria, P. (2017). The Tax Interest of the National States and the Balance with the European Values. In: Taxation in European Union. Springer, Cham. https://doi.org/10.1007/978-3-319-53919-5_8
Download citation
DOI: https://doi.org/10.1007/978-3-319-53919-5_8
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-53918-8
Online ISBN: 978-3-319-53919-5
eBook Packages: Law and CriminologyLaw and Criminology (R0)