The Power to Tax in Europe: Swedish Studies in European Law
Editat de Professor Johan Lindholm, Anders Hultqvisten Limba Engleză Paperback – 28 aug 2024
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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
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