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. 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.

• 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

Dr Mathieu Isenbaert is a professor of tax law at the Brussels University (HUBrussel) and a senior associate with Deloitte-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.

The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

• Vol. 1 - The Concept of Income: A Multi-Disciplinary Analysis

      by Kevin Holmes

• Vol. 2 - Taxing Portfolio Income in Global Financial Markets

      by Doron Herman

• Vol. 3 - Free Movement of Persons and Income Tax Law

      by Servaas van Thiel

• Vol. 4 - Advance Tax Rulings and Principles of Law

      by Carlo Romano

• Vol. 5 - Arbitration under Tax Treaties

      by Mario Züger

• Vol. 6 - E-Commerce and Source-Based Income Taxation

      by Dale Pinto

• Vol. 7 - Interpretation of Tax Treaties under International Law

      by Frank Engelen

• Vol. 8 - Taxation of Investment Funds in the European Union

      by Tomi Viitala

• Vol. 9 - Taxation of Cross-Border Partnerships

      by Jesper Barenfeld

• Vol. 10 - Taxation of International Performing Artistes

      by Dick Molenaar

• Vol. 11 - Dispute Resolution under Tax Treaties

      by Zvi Daniel Altman

• Vol. 12 - Income from International Private Employment

      by Frank Pötgens

• Vol. 13 - Taxation of Investment Derivatives

      by Antti Laukkanen

• Vol. 14 - International Tax Planning and Prevention of Abuse

      by Luc De Broe

• Vol. 15 - EC Law Aspects of Hybrid Entities

      by Gijs Fibbe

• Vol. 16 - EU VAT System and the Internal Market

      by Rita de la Feria

• Vol. 17 - Formulary Apportionment for the Internal Market

      by Stefan Mayer

• Vol. 18 - Cross-Border Consumption Taxation of Digital Supplies
  by Pernilla Rendahl
• Vol. 19 - EC Law and the Sovereignty of the Member States in Direct Taxation

      by Dr Mathieu Isenbaert