Goals, Effects and Challenges of the Financial Transaction Tax: A Comparative Law Study in France, Italy and Spain
The Preamble of the Spanish Financial Transactions Tax Law establishes that “[t]he shaping of the tax follows the line taken by our neighbouring countries, including France and Italy, thus contributing to greater coordination of these taxes across Europe.” In this sense, the Spanish tax shows impor...
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| Format: | Article |
| Language: | English |
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The John Paul II Catholic University of Lublin
2024-09-01
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| Series: | Review of European and Comparative Law |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/17435 |
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