EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW

Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation. At the same time, indirect taxes constitute the field in which the principles of tax justice are less defined, eithe...

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Bibliographic Details
Main Author: CARLOS MARÍA LÓPEZ ESPADAFOR
Format: Article
Language:English
Published: Universidad de Jaén 2019-06-01
Series:Age of Human Rights Journal
Subjects:
Online Access:https://revistaselectronicas.ujaen.es/index.php/TAHRJ/article/view/4809/3832