The Impact of European Union Law on Regional Autonomy in Business and Value Added Taxation

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 of 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...

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Bibliographic Details
Main Author: Alberto Vega
Format: Article
Language:Catalan
Published: Institut d'Estudis de l'Autogovern 2016-10-01
Series:Revista d'Estudis Autonòmics i Federals
Subjects:
Fiscal decentralization;
Tax autonomy;
European integration
Corporation tax
Value added tax
Online Access:http://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/Publicacions/REAF/REAF-articles/REAF-24-octubre-2016/_reaf24_vega.pdf

Internet

http://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/Publicacions/REAF/REAF-articles/REAF-24-octubre-2016/_reaf24_vega.pdf

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