The Power to Tax in Europe

Erscheinungsjahr 2023
ISBN: 978-1-5099-6401-7
Verlag: Bloomsbury 3PL

Buch, Englisch, 288 Seiten, Hardback, Format (B × H): 161 mm x 240 mm, Gewicht: 596 g

This open access book is the sixteenth volume in the Swedish Studies in European Law, reflecting the series aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation.

The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by Swedish Studies Network.

Autoren/Hrsg.

Lindholm, Johan

Hultqvist, Anders

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

1. Introduction

Anders Hultqvist and Johan Lindholm
2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers

Johan Lindholm
3. Does the EU Have a Legitimate Power to Enact Direct Taxes?

Ricardo García Antón
4. The Legitimacy of the EU's Tax-Based Own Resources

François Barreau
5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy Taxes

Jussi Jaakkola
6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers

Francesco Farri
7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax?

Claudio Sciancalepore
8. A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States?

Mariya Senyk
9. Reconceptualising the Principle of Equality in EU Tax Law

Cristina Trenta
10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel?

Cécile Brokelind
11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide

Jasper Korving
12. Legal Standards and EU Tax Law

Stefan Olsson
13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law?
Stefanie Geringer

Über Autor(innen)

Lindholm, Johan
Johan Lindholm is Professor of Law at the Department of Law at Umeå University, Sweden.

Hultqvist, Anders
Anders Hultqvist is a Professor at Karlstad University, Sweden.

Johan Lindholm is a Professor at Umeå University, Sweden.
Anders Hultqvist is a Professor at Karlstad University, Sweden.