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The Resource The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules

The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules

Label
The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules
Title
The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules
Creator
Subject
Language
eng
Summary
The book analyses the hierarchical and horizontal relationships between the rules of the founding Treaties, the general principles of EU law, fundamental rights and the legal acts of the EU institutions. With regard to hierarchical relationships, it demonstrates that the European Court of Justice applies a low standard in substantively reviewing the compatibility of secondary law with primary law. The author argues that a stricter review would be necessary both as a constitutional guarantee and a reinforcement of the internal market vis-à-vis EU legislation. The author also states that in the field of taxation, where the unanimity rule for the adoption of EU legislation has resulted in some dubious compromises in the existing directives, a meaningful review would be particularly necessary. As regards horizontal relationships, the book provides a comparison of the methods of analysis conducted by the EU Courts under the free movement provisions and the State aid rules when applying them to national tax measures. The analysis shows a gradual convergence of these methods. It is suggested that the ensuing overlaps between the two regimes should be resolved by perceiving the State aid rules as general rules over which the more specific free movement provisions prevail
http://library.link/vocab/creatorName
Szudoczky, R
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 32
http://library.link/vocab/subjectName
  • EU law
  • EU tax law
  • fundamental freedoms
  • EU Directive
  • EU Treaty
  • ECJ case law
  • legality principle
Label
The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules
Instantiates
Publication
Extent
xxii, 804 p.
Isbn
9789087222956
Isbn Type
(e-book)
Label
The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules
Publication
Extent
xxii, 804 p.
Isbn
9789087222956
Isbn Type
(e-book)

Library Locations

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      3.148008 101.712199
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