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The Power to Tax in Europe

The Power to Tax in Europe

作者： Johan Lindholm; Anders Hultqvist
出版商： Hart Publishing
ISBN: 9781509964055
出版时间 August 2024
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only
Hardback Edition ISBN: 9781509964017

List Price: ￥492.56

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This open access book is the seventeenth 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.
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 Garcia Anton
4. The Legitimacy of the EU's Tax-Based Own Resources - Francois 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? - Cecile 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

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