The Power to Tax in Europe de Professor Johan Lindholm

The Power to Tax in Europe: Swedish Studies in European Law

Editat de Professor Johan Lindholm, Anders Hultqvist

en Limba Engleză Paperback – 28 aug 2024

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.

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Specificații

ISBN-13: 9781509964055
ISBN-10: 1509964053
Pagini: 288
Dimensiuni: 156 x 234 x 25 mm
Greutate: 0.4 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Swedish Studies in European Law

Locul publicării:London, United Kingdom

Caracteristici

Experts explore the development of the role of Europe and European law in the field of taxation

Notă biografică

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

Cuprins

1. Introduction Anders Hultqvist and Johan Lindholm2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers Johan Lindholm3. Does the EU Have a Legitimate Power to Enact Direct Taxes? Ricardo García Antón4. The Legitimacy of the EU's Tax-Based Own Resources François Barreau5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy Taxes Jussi Jaakkola6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers Francesco Farri7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax? Claudio Sciancalepore8. A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States? Mariya Senyk9. Reconceptualising the Principle of Equality in EU Tax Law Cristina Trenta10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel? Cécile Brokelind11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide Jasper Korving12. Legal Standards and EU Tax Law Stefan Olsson13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law?Stefanie Geringer

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