The impact of European Union law on regional autonomy in business and value added taxation
Despite the relevance of the sub-central level of government in the provision public services, its capacity to legislate on tax matters is usually very modest, especially with regards to the value added and corporation taxes. This article analyses the limitations to regional tax autonomy imposed by...
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| Format: | Article |
| Language: | English |
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2016
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5735408 |
| Source: | Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 24, 2016, pags. 11-45 |
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