This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
This open book is licensed under a Creative Commons License (CC BY). You can download Taxation in European Union ebook for free in PDF format (1.5 MB).
The book presents the results of an in-depth comparative study assessing the implementation of the EU Pharmacovigilance Directive in six EU Member States. By going beyond legal transposition and instead focusing on practical implementation, this study aims to close a gap in EU compliance research. Based on qualitative interviews with relevant actor...
By shedding light on EULEX - the EU mission to Kosovo – this book investigates the EU's peacebuilding activities in that country, in the light of the normative power theory in the post-conflict setting and peacebuilding theory. Ten years after the massive engagement of the EU in the country torn by war, the authors critically assess the effects o...
This book explores the most recent trends in the EU in terms of development, progress, and performance. Ten years after the 2008 economic crisis, and amidst a digital revolution that is intensifying the development race, the European Union, and especially Central and Eastern Europe, are ardently searching for their development priorities.Against th...
This book examines the modern role of the European School system within the European Union, at a time when the global economy demands a new vision for contemporary education. The European schools are currently in a state of crisis: their 60-year-old tradition of bilingual and multilingual education is being strained by rapid EU expansion and the re...
This book builds on the European Union's (EU) Horizon 2020 project 'Financial and Institutional Reforms for an Entrepreneurial Society' (FIRES). The authors outline how Europe can move towards more inclusive, innovative and sustainable growth through reforms that will rekindle its entrepreneurial spirit. Based on decades of research and countless d...
This free book explores how digital tools and social media technologies can contribute to better participation and involvement of EU citizens in European politics. By analyzing selected representative e-participation projects at the local, national and European governmental levels, it identifies the preconditions, best practices and shortcomings of...