Fiscal Sovereignty vs. Harmonized Fiscal Policies. Application of Split VAT in Romania – A Failed Project. Comparative Law

Each Member State of the European Union establishes its own fiscal policy, under its sovereignty, according to its interests. Nevertheless, requirements such as the proper operation of the Single Market, the protection of fair competition, the fight against...

Ausführliche Beschreibung

Bibliografische Detailangaben

1. Verfasser:	Ramona Ciobanu
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Transilvania University of Brasov Publishing House 2021-12-01
Schriftenreihe:	Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law
Schlagworte:	tax sovereignty harmonized rules direct taxes indirect taxes
Online-Zugang:	https://webbut.unitbv.ro/index.php/Series_VII/article/view/1031/930
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