[RETRACTED] The Legal Aspect of the Tax Competition in EU: Case of Kosovo

Fitore Gezim Morina(1*),

(1) Teaching Assistant, Department of Financial Law, Faculty of Law, University of Prishina, Kosovo
(*) Corresponding Author
DOI: https://doi.org/10.23917/jurisprudence.v8i2.7212

Abstract

The article entitled The Legal Aspect of the Tax Competition in EU: Case of Kosovodilakan REVOCATION (RETRACTED) from Journal of Jurisprudence Vol 8, No. 2 (2018): Vol 8, No 2, December 2018 at http://journals.ums.ac .id / index.php / jurisprudence / article / view / 7212, because FOUND has been PUBLISHED on Sriwijaya Law Review VOLUME 3 ISSUE 1, JANUARY 2019 page 1-10 in the online link http://journal.fh.unsri.ac. id / index.php / sriwijayalawreview / article / view / 217 /

REVOCATION notices of this article can also be found in Jurisprudence Vol 8 Journal, No. 2 (2018): Vol 8, No 2, December 2018 on http://journals.ums.ac.id/index.php/jurisprudence/article/view/ 7212

Keywords

Tax competition; tax harmonization; Kosovo; Tax system

References

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***Council Conclusions, 1 Dec 1997 supra; see also European Commission, Towards Tax-Coordination in the

***European Union – A Package to tackle harmful Tax Competition, 1 Oct 1997 COM (97)495 final and the Communication from the Commission to the Council and the European Parliament – A Package to tackle harmful Tax Competition in the European Union, 5 Nov 1997, COM (97)564 final. pp.5.

James, S. and Oats, L. (1988): Tax harmonization and the Case of Corporate Taxation, Revenue Law Journal, Vol.8, Iss.1, Art.3. pp.45.

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***Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020).

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Schön, W: Tax Competition in Europe, General Report, Max Planck Institute Munich. pp.38-39.

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***Towards Tax-Coordination in the European Union – A Package to tackle harmful Tax Competition, 1 Oct 1997 COM (97)495 final and the Communication from the Commission to the Council and the European Parliament – A Package to tackle harmful Tax Competition in the European Union, 5 Nov 1997, COM (97)564 final. pp. 6.

***The Independent Review. Marrë nga http: //www.independent.org/publications/tir/article.asp [Data e qasjes: 06/01/2017].

Weber, D. (2010): Traditional and Alternative Routes to European Tax Integration, IBFD. Fq.5

Wilde, M. D. (2014): Tax Competition within the European Union – Is the CCCTB Directive a Solution?, ELR May | No. 1. pp. 2.

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