Family Taxation in Europe
Issues examined in this context include:
The book aims to stimulate discussion of the influence of EC Treaty provisions on national tax regulations, to show how the lack of harmonisation between EU member states may affect the economic and legal position of individuals, and to identify common principles where harmonisation of family taxation may be considered.
The papers are the result of a conference organised by the Academic Committee of European Tax Law, which took place in Alicante, Spain, in March 1998.
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