Priame dane v Európskej únii a praktické dôsledky ich ukladania

• Autorzy: Matej Sýkora

Warianty tytułu

Direct Taxes in the European Union and Practical Consequences of their Assessment

• Języki publikacji: SK

Abstrakty

EN

This work deals with the direct taxes in the area of the EU from the practical perspective. In the beginning there is a short description of the main legal provisions and theoretical principles (part 1, 2 and 3). In the fourth part of the work there are some judgments of The Court of Justice of the European Communities, that is the highest judicial organ in the EU that shapes the direct taxes from the European perspective. It means that The Court of Justice of the European Communities brings the assessment of the direct taxes in harmony with the basic documents of the EU. The aim of this work is to show the relation between the direct taxes and freedoms guaranteed in the EU, that are formulated in the establishing treaties of the European Communities; such as the free movement of goods, free movement of services and freedom of establishment, free movement of persons and free movement of capital. There is a visible impact of globalization in the area of direct taxes as well and it will probably be still stronger and stronger desire in the future to harmonize the direct taxes in order to make the European and maybe also the universal business less complicated and thus more successful.(original abstract)

Słowa kluczowe

EN

Taxes; Tax regulations; Free flow of capital in the EU; Freedom of movement for persons in the EU; Free movement of goods within the EU; Free movement of services in the EU

PL

Podatki; Prawo podatkowe; Swoboda przepływu kapitału w UE; Swoboda przepływu osób w UE; Swoboda przepływu towarów w UE; Swoboda przepływu usług w UE

• Czasopismo: Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
• Rocznik: 2008
• Numer: nr 2 (2)
• Strony: 139--153

Twórcy

autor

Matej Sýkora

Bibliografia

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