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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Bibliographic Details
Main Author: Vega García, Alberto
Format: Article
Published: 2016
Online Access:
Source:Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 24, 2016, pags. 11-45
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