EC Law and the Sovereignty of the Member States in Direct Taxation

Know about the book -

EC Law and the Sovereignty of the Member States in Direct Taxation is written by Mathieu Isenbaert and published by IBFD. It's available with International Standard Book Number or ISBN identification 9087220677 (ISBN 10) and 9789087220679 (ISBN 13).

In order to develop a suitable framework for the analysis of the European Court of Justice (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. 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.