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EC Law and the Sovereignty of the Member States in Direct Taxation

In order to develop a suitable framework for the analysis of the ECJ case law, it is first analysed what significance, if any, the concept of ‘sovereignty’ has in the contemporary supranational environment of the European Union.
 
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Title:

EC Law and the Sovereignty of the Member States in Direct Taxation

Editor(s):

Dr Mathieu Isenbaert - Doctoral Series vol. 19.

Date of publication:

March 2010

ISBN:

978-90-8722-067-9

Type of publication:

Book

Number of pages:

904

Terms:

Price includes delivery. View purchase information

Price:
€ 145 / $ 190 (VAT excl.)
Order Book - Single copy
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Title:

EC Law and the Sovereignty of the Member States in Direct Taxation

Editor(s):

Dr Mathieu Isenbaert - Doctoral Series vol. 19.

Date of publication:

March 2010

ISBN:

978-90-8722-067-9

Type of publication:

Online book

Number of pages:

904

Access:

Up to five users. View purchase information

Price:
€ 145 / $ 190 (VAT excl.)
Order Online book
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Special Offer

Order 2 books from the Doctoral Series and receive a 20% discount. Order 3 or more books and receive a 30% discount. Not available in combination with any other discount. Print version only.
EC Law and the Sovereignty of the Member States in Direct Taxation

Why this book?

All too often, tax scholars equate ‘sovereignty’ with the concepts of ‘competence’ or ‘jurisdiction’. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the ‘sovereignty’ concept, which goes beyond the strictly legal concepts of ‘competence’ or ‘jurisdiction’.
 
The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination – or a restriction – based analysis was applied by the ECJ.
 

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This book is part of the IBFD Doctoral Series

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Table of contents

 

Main contents
 

  • Chapter One: Introduction
  • Chapter Two: The Concept of Sovereignty and of Income Tax Sovereignty
  • Chapter Three: Function-Sovereignty in the EC and Income Tax Sovereignty of the Member States.
  • Chapter Four: Free Movement of Goods
  • Chapter Five: Citizenship Rights, Free Movement of Persons and Capital and the Freedom to Provide Services.
  • Chapter Six: Final Observations

Author(s)

Dr Mathieu Isenbaert is a professor of tax law at the Brussels University (HUBrussel) and a senior associate with Laga in Brussels, Belgium. He is a visiting professor at the European Tax College of the Leuven/Tilburg University, where he specializes in European and international corporate tax law and M&A taxation. Dr Isenbaert is also a tax litigator, with experience in appearing before the ECJ. The many domestic tax law obstacles to the application of the EU economic freedoms led him to undertake this doctoral research at the Catholic University of Leuven.

 

Reviewed by Stefaan Van Crombrugge

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