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Fiscal Sovereignty of the Member States in an Internal Market. Past and Future

Fiscal Sovereignty of the Member States in an Internal Market. Past and Future

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041134035
  • Published In: October 2010
  • Format: Hardback , 272 pages
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Details

    Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.

  • Preface

    Chapter 1 Contribution to: Fiscal Policy in the European Union Context – The Semi-detached Sovereignty of Member States in the European Union Fabian Amtenbrink and Helena Raulus

    Chapter 2 European Union Finances M. Peter van der Hoek

    Chapter 3 The Single Market and National Tax Sovereignty René Barents

    Chapter 4 The Fiscal Aspects of the Free Movement of Workers in the EC Context Bruno Peeters

    Chapter 5 Freedom of Establishment and Transfers of Corporate Seats Sjaak J.J.M. Jansen

    Chapter 6 EU Free Movement of Capital and Corporate Income Taxation: The Relationship between the Free Movement of Capital and the Other TFEU Freedoms and Justification Grounds in a Third Country Context Ben J. Kiekebeld and Daniël S. Smit

    Chapter 7 Pushing Back Frontiers (Un)charted Territories in the Field of International Tax Law and EU Law Maikel Evers and Arnaud de Graaf

    Chapter 8 Local Authorities and Fiscal Autonomy: State Aid? Henk P.A.M. van Arendonk

    Chapter 9 The Future of Fiscal Sovereignty: Some Closing Thoughts Sjaak J.J.M. Jansen

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