La contemplación del derecho de propiedad en el Derecho originario de la Unión Europea y su proyección en materia tributaria
ISSN: 2255-551X
Year of publication: 2013
Issue: 3
Pages: 20-44
Type: Article
More publications in: La Ley Unión Europea
Abstract
The institutions of the European Union have some tax competences given by their member States, specially highlighting fi scal harmonization of certain state taxes. The tax harmonization directives cannot forget the fundamental right to property