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Правото на Европейския съюз и преките данъци на държавите-членки | Издателска къща "СОФИ - Р"
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Правото на Европейския съюз и преките данъци на държавите-членки

-на-европейския-съюз-и-преките-данъци-на-държавите-членки-360x500.jpg
Автор: Сашо Пенов
Превод, студия и коментар:
Издателство: Сиби
Година на издаване: 2011
ISBN: 978-954-730-749-0
Цена: 16.00 14.40 лв.
Страници: 220

Книгата представлява актуално изследване на влиянието на правото на ЕС в специална област, каквато е правната уредба на преките данъци в държавите-членки. Въпреки разнообразието на данъчните системи, функционирането на вътрешния пазар и постигането на целите на ЕС налагат хармонизация и координация на прякото данъчно облагане. Изследването е насочено към това да се очертае комплексният характер на материята на правото на ЕС, относима към преките данъци, и да се дадат на читателя систематични познания за нея. В книгата теоретично е анализирано значението на четирите основни свободи за правната уредба на преките данъци. Разгледани са и основните актове на вторичното право на ЕС, относими към тази уредба. Изводите са подкрепени с примери от съдебната практика на Съда на Европейския съюз, като е включено и приложение, съдържащо основните решения.

Трудът е предназначен за практикуващи юристи, научни работници и студенти по право, както и за всички, които имат интерес от прилагането на принципите на законност и справедливост при данъчното облагане.

Сашо Пенов е професор по финансово и данъчно право в Юридическия факултет на СУ „Св. Климент Охридски“. Адвокат от Софийската адвокатска колегия.