Suveranitatea fiscală naţională versus cooperarea fiscală interstatală
09 01 2015
National sovereignty is an attribute of the state, but also a fundamental principle of relations between states underlying cooperation.Currently, the concept of sovereignty is at the heart of the debate on tax harmonization in the European Union. In the Union, the basic principle is that each state has his fiscal sovereignty, namely the right and exclusive power to establish a system of taxation and apply it on its territory.Howeve...
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