Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1010 3 |
Ultima descărcare din IBN: 2022-11-04 22:12 |
SM ISO690:2012 LEPETIUK, Alexandr. Нормы учредительных договоров ЕС в контексте
гармонизации сферы прямого налогообложения
. In: Revista Moldovenească de Drept Internaţional şi Relaţii Internaţionale, 2013, nr. 3(29), pp. 82-88. ISSN 1857-1999. |
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Revista Moldovenească de Drept Internaţional şi Relaţii Internaţionale | ||||||
Numărul 3(29) / 2013 / ISSN 1857-1999 /ISSNe 2345-1963 | ||||||
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Pag. 82-88 | ||||||
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The article is devoted to the issue of EU harmonization legal basis in the area of direct taxation. The author tries to find out whether the EU founding treaties contain any norms for harmonization in the abovementioned sphere. There is widespread opinion that the EU founding treaties haven’t got any norms concerning harmonization of different direct taxes such as corporate tax, personal income tax, taxes on capital but on which
legal base some directives in the area of direct taxation harmonization have been adopted? The author investigates the positions of different EU, Russian and Ukrainian researches concerning the issue and proposes his own classification of norms in the EU founding treaties that may be considered as the legal basis for direct taxation harmonization. |
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Cuvinte-cheie ЕС, прямые налоги, учредительные договора ЕС, согласование прямого налогообложения, общая налоговая политика |
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