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

Resource Information

The work The structure and organization of EU law in the field of direct taxes represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Creator

• Schaper, M.G.H

Subject

• EU law
• Merger Directive
• Parent-Subsidiary Directive
• direct tax
• ECJ case law
• fundamental freedoms
• justification
• proportionality
• dividend withholding tax

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

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