Inaugural lecture by Prof. Dr. D.M. Weber : in search of a (new) equilibrium between tax sovereignty and the freedom of movement in the EC

The author reports on the inaugural lecture of Prof. Weber, Professor of European Corporate Taxation at the University of Amsterdam. Prof. Weber first provides a preliminary survey of the subject and then considers the tax sovereignty of the Member States as a starting principle before dealing with three inherent consequences of this principle, i.e. different taxation systems and disparities, the freedom to limit tax jurisdiction and the fact that the Member States are independent.