Publication at Faculty of Law |
2016
Abstract
The European Union, as a supranational organization founded on the principle of enumerated powers, deals with issues of regulatory convergence in the tax area, essentially since its inception. The present monograph aims to submit a process of harmonization of income tax in the Union critically examine, evaluate achievements and find a source of inspiration for future actions.
In individual harmonization measures are highlighted practical implications for individuals and legal entities. The monograph is designed for both professionals and individuals that harmonizing tendencies at EU level directly affect.