Fiscal Sovereignty vs. Harmonized Fiscal Policies. Application of Split VAT in Romania – A Failed Project. Comparative Law

Each Member State of the European Union establishes its own fiscal policy, under its sovereignty, according to its interests. Nevertheless, requirements such as the proper operation of the Single Market, the protection of fair competition, the fight against...

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Bibliographic Details
Main Author: Ramona Ciobanu
Format: Article
Language:English
Published: Transilvania University of Brasov Publishing House 2021-12-01
Series:Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law
Subjects:
Online Access:https://webbut.unitbv.ro/index.php/Series_VII/article/view/1031/930
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