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.
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.
This book is part of the IBFD Doctoral Series
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.