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The Resource The structure and organization of EU law in the field of direct taxes

The structure and organization of EU law in the field of direct taxes

Label
The structure and organization of EU law in the field of direct taxes
Title
The structure and organization of EU law in the field of direct taxes
Creator
Subject
Language
eng
Summary
This book researches the complex functional subsystem of EU law in the field of direct taxes that has emerged from the many decisions of the Court of Justice of the European Union. Although some regard this form of European control as an undemocratic attack on national sovereignty, this book finds that the Court consistently recognizes the legitimate right of Member States to levy taxes in their national territory. The book analyses the complete body of the Court's case law on direct taxes. Using network science as a method of research, this book aims to uncover the structure and organization of this functional subsystem of EU law in an empirical manner. Is there cohesion in the body of case law? What are the most important precedents and the most essential legal norms? How was general EU law adopted in the field of direct taxes over the years? This book covers these key questions and more. Special attention is paid to the judicial rule of the balanced allocation of the power to impose tax between the EU Member States, which the Court first established in its (in)famous ruling in Case C-446/03, Marks & Spencer. This book presents an in-depth research with regard to this overriding legal norm and examines its relationships to other justifications for tax restrictions on the freedom of movement. Instead of focusing on the reasoning and grounds for judgment in individual rulings, this book offers a bird's eye view of the complex system of EU law in the field of direct taxes that derives from the EU Treaties
http://library.link/vocab/creatorName
Schaper, M.G.H
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
vol. 27
http://library.link/vocab/subjectName
  • EU law
  • ECJ case law
  • direct tax
  • fundamental freedoms
  • Parent-Subsidiary Directive
  • Merger Directive
  • justification
  • dividend withholding tax
  • proportionality
Label
The structure and organization of EU law in the field of direct taxes
Instantiates
Publication
Extent
xviii, 533 p.
Isbn
9789087222024
Isbn Type
(print)
Issn
1570-7164
Label
The structure and organization of EU law in the field of direct taxes
Publication
Extent
xviii, 533 p.
Isbn
9789087222024
Isbn Type
(print)
Issn
1570-7164

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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