Descrizione
Full discussion of taxation in the European Union which currently exist. Are analyzed the sources of European law and the activity of the Court of Justice, the adaptation of our legislation with Community law, the conflict with domestic law and the prevalence of European law. In most of the Group’s Work discusses the various instruments adopted by the European Union, grouped by sector to impose taxes and shows their implementation in Italian. For indirect taxation was examined with particular care the value added tax and with the same care was treated the matter of excise duties. For the area of direct taxation were examined the Community directives on mergers, divisions and contributions of assets, of parent companies and subsidiaries, interest and royalties, and the savings directive.