The Avoidance of Double Taxation in E.U.
Keywords:
double taxation, Internal market, fiscal policy.Abstract
The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.References
Riis-Jørgensen, K. (2000), Right to Freedom of Movement and Danish Tax Rules, OJ C 225 E/87. Disponibil la adresa: https://eurlex.europa.eu/legal-content/EN/TXT/?uri=CELEX:91999E00 2287 (Accesat la 05.11.2018)
Lupo, A. (2000). Reliefs from Economic Double Taxation on EU Dividends: Impact of the Baars and Verkooijen Cases, European Taxation.
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2018-12-21
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LAZĂR, R.-E. (2018). The Avoidance of Double Taxation in E.U. Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, 22, 12-18. Retrieved from https://lumenpublishing.com/journals/index.php/upa-sw/article/view/1398
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