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Droit fiscal (droit européen) --- Politique fiscale --- Impôt

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Editor's presentation : "This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track."

Droit fiscal --- Droit fiscal (droit européen) --- Droit fiscal (droit européen) --- Taxation --- Taxation --- Aspect politique. --- Law and legislation --- Law and legislation --- Political aspects

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Politique fiscale --- Politique fiscale --- Droit fiscal (droit européen) --- Droit fiscal (droit international)

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Taxe sur la valeur ajoutée --- Droit fiscal (droit européen) --- Impôt indirect --- Droit --- Union européenne --- Jurisprudence.

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Taxe sur la valeur ajoutée --- Propriété immobilière --- Droit fiscal (droit européen) --- Impôts.