Search Results - subject:"European tax law"

REGULATION OF TAX PREFERENCES AND STATE AIDS IN THE EUROPEAN TAX LAW – A CASE STUDY

ERDÕS, Éva - In: Curentul Juridic, The Juridical Current, Le Courant … 53 (2013) June, pp. 49-56

criterions of the compatible and incompatible State Aids in the European tax law? In the EU the State Aids are forbidden and …

Persistent link: https://www.econbiz.de/10010671672

CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

ERDÕS, Éva - In: Curentul Juridic, The Juridical Current, Le Courant … 47 (2011) December, pp. 159-174

double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but … the main question is, that how can the European tax law connect to the international tax law? The European tax law is one … the international and European tax law, but in second hand the international and European tax law is a legal-field, which …

Persistent link: https://www.econbiz.de/10009399340

THE LEGAL SOURCES AND STEPS OF THE EUROPEAN TAX HARMONIZATION

ERDÕS, Eva - In: Curentul Juridic, The Juridical Current, Le Courant … 45 (2011) June, pp. 40-54

This paper tries to summarize the legal sources of the European tax law, the main developing station of the European … tax harmonization. As we could mention the European tax law as the European tax harmonization, I collected the primary and …

Persistent link: https://www.econbiz.de/10010611475

THE LOCAL TAXATION IN THE EUROPEAN UNION – THE HUNGARIAN LOCAL BUSINESS TAX (HIPA) CASE

ERDOS, Eva - In: Curentul Juridic, The Juridical Current, Le Courant … 2 (2009) June, pp. 47-60

The tax sovereignty arises from the supreme power of the Member States. In Hungary the local taxation is the guarantee of the self- governing autonomy, but the local governments could impose taxes within an Act. The harmonisation of the local taxes elementary allude to the local business tax,...

Persistent link: https://www.econbiz.de/10010611349