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
Resource Information
The item The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- Language
- eng
- 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
- 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
- secondary law (EU)
- fundamental freedoms
- State aid
- 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
- 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
- Extent
- xxii, 804 p.
- Isbn
- 9789087222956
- Isbn Type
- (e-book)
Library Locations
Library Links
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-sources-of-EU-law-and-their-relationships-/B-7EpmmO6iI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-sources-of-EU-law-and-their-relationships-/B-7EpmmO6iI/">The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-sources-of-EU-law-and-their-relationships-/B-7EpmmO6iI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-sources-of-EU-law-and-their-relationships-/B-7EpmmO6iI/">The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
