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The Resource EC law and the sovereignty of the member states in direct taxation

EC law and the sovereignty of the member states in direct taxation

Label
EC law and the sovereignty of the member states in direct taxation
Title
EC law and the sovereignty of the member states in direct taxation
Creator
Subject
Language
eng
Summary
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ
http://library.link/vocab/creatorName
Isenbaert, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 19
http://library.link/vocab/subjectName
  • EU law
  • ECJ case law
  • tax sovereignty
  • direct tax
  • fundamental freedoms
  • discrimination
Label
EC law and the sovereignty of the member states in direct taxation
Instantiates
Publication
Extent
xx, 904 p.
Isbn
9789087220679
Issn
1570-7164
Label
EC law and the sovereignty of the member states in direct taxation
Publication
Extent
xx, 904 p.
Isbn
9789087220679
Issn
1570-7164

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