Overview

This open access book is the sixteenth volume in the Swedish Studies in European Law, reflecting the series aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by Swedish Studies Network.

Full Product Details

Author:   Professor Johan Lindholm (Umeå University, Sweden) ,  Anders Hultqvist (Karlstad University, Sweden) ,  Anders Hultqvist (Karlstad University Sweden) ,  Per Cramér
Publisher:   Bloomsbury Publishing PLC
Imprint:   Hart Publishing
Dimensions:   Width: 15.60cm , Height: 2.50cm , Length: 23.40cm
Weight:   0.454kg
ISBN:  

9781509964055

ISBN 10:   1509964053
Pages:   288
Publication Date:   22 August 2024
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

1. Introduction Anders Hultqvist and Johan Lindholm 2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers Johan Lindholm 3. Does the EU Have a Legitimate Power to Enact Direct Taxes? Ricardo García Antón 4. The Legitimacy of the EU’s Tax-Based Own Resources François Barreau 5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU’s Power to Levy Taxes Jussi Jaakkola 6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers Francesco Farri 7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax? Claudio Sciancalepore 8. A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States? Mariya Senyk 9. Reconceptualising the Principle of Equality in EU Tax Law Cristina Trenta 10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel? Cécile Brokelind 11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide Jasper Korving 12. Legal Standards and EU Tax Law Stefan Olsson 13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law? Stefanie Geringer

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Author Information

Johan Lindholm is a Professor at Umeå University, Sweden. Anders Hultqvist is a Professor at Karlstad University, Sweden.

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