EU Sovereignty and Direct Taxation of Businesses

Author: François Barreau
Publisher: Edward Elgar Publishing
ISBN: 9781035383689
Published In: June 2026
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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This incisive book examines the legitimacy of the EU to enact direct tax law for businesses in order to avoid detriment to the internal market. François Barreau discusses the claim that the EU is a sovereign order, theorising that it has a right to a shared competence in the field of direct business taxation.

Barreau explores both the definition and methodology of sovereignty, as well as their impact on the political sovereignty of the EU, demonstrating that the EU does not have the adequate means to achieve its sovereign objectives in the field of direct taxation. Building on this the book also proposes the use of shared sovereignty, as a theory of unity and relations based on Leibniz’ monad, to restore coherence between the EU and the Member States and to give the EU a shared competence in the field of direct taxation of businesses.<

>p> This insightful book is a key resource for scholars and students across numerous legal fields, including general EU law, European tax law and constitutional and administrative law. It is also beneficial to policymakers and European institutions seeking more information about the EU’s order and taxation powers.

Introduction to EU Sovereignty and Direct Taxation of Businesses

PART I ABOUT THE CONCEPT OF SOVEREIGNTY

The origins of the concept of sovereignty

The concept of sovereignty: modern perspectives

PART II THE SOVEREIGNTY OF THE EUROPEAN UNION AND THE APPLICATION OF THE THEORY OF

SHARED SOVEREIGNTY

Asserting the sovereignty of the European Union

The theory of shared sovereignty and its application to the EU

PART III ASSESSING THE SOVEREIGNTY OF THE EUROPEAN UNION: THE EXAMPLE OF THE FIELD OF DIRECT TAXATION OF BUSINESSES

The concept of sovereignty and the legitimacy of the European Union's taxing powers in the field of direct taxation

The application of the theory of shared sovereignty in the field of direct taxation of businesses: the European Union's

shared competence to tax