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La interpretación de las Instituciones Europeas

LÓPEZ RODRÍGUEZ, Juan (2002) La interpretación de las Instituciones Europeas. Inx: Concierto y Convenio Económico: Jornadas de Estudio. Azpilcueta. Cuadernos de Derecho (18). Eusko Ikaskuntza, pp. 239-252. ISBN 84-8419-900-2

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Official URL: http://www.euskomedia.org/analitica/7434


The main characteristic of community taxation law currently in force is that it has attempted to eliminate the existing fiscal obstacles for the attainment of an interior market. Another of the principles that conform the basis of existing regulation is the comparison of fiscal treatment of all the residents in the European Union. The fiscal package and mainly the Guidelines on savings and the code of conduct are the most important fiscal initiatives at present. Concretely, the code of conduct and the assumption by the State members of certain commitments concerning the criteria that must be observed in the exercise of their taxation policies and above all certain commitments not to adopt fiscal measures that could be considered pernicious for competition

Item Type:Book Section
Additional Information:Continuación de Cuadernos de Sección. Derecho Ponencia del monográfico celebrado el día 20 de diciembre de 2000 en Donostia titulado "El Sistema de Concierto y la Unión Europea" y enmarcado dentro de las Jornadas de Estudio sobre «Concierto y Convenio Económico»
Uncontrolled Keywords:Derecho
Subjects:Juridical Science and Law
ID Code:6503
Last Modified:11 May 2011 16:38

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