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European Union - The Non-Exercise of Taxing Powers by Member States and Its Compatibility with EC Law

Country:
European Union
Author:
John Ellul Sullivan
Issue:
European Taxation, 2009 (Volume 49), No 4
Published:
1 April 2009
The author considers in this article forms of the non-exercise of taxing powers by Member States that are also general measures, and determines whether or not these are in breach of EC law. If, when exercising their taxing rights, Member States are subject to the supremacy of EC law, the same must be true when they decide not to exercise their taxing rights, as in so doing they are effectively exercising those very same rights.
 
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