EU Sovereignty and Direct Taxation of Businesses

Name: EU Sovereignty and Direct Taxation of Businesses
Brand: Edward Elgar Publishing
SKU: 9781035383689
Price: 1387.10 HKD
Availability: InStock
Author: François Barreau
ISBN: 9781035383689

By François Barreau

New Arrival Edward Elgar Publishing June 2026

Specifications

ISBN-13: 9781035383689
Publisher: Edward Elgar Publishing
Publication: June 2026
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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.

1.
Introduction to EU Sovereignty and Direct Taxation of Businesses: PART I ABOUT THE CONCEPT OF SOVEREIGNTY; 2.
The origins of the concept of sovereignty: 3.
The concept of sovereignty: modern perspectives: PART II THE SOVEREIGNTY OF THE EUROPEAN UNION AND THE APPLICATION OF THE THEORY OF; SHARED SOVEREIGNTY; 4.
Asserting the sovereignty of the European Union: 5.
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; 6.
The concept of sovereignty and the legitimacy of the European Union's taxing powers in the field of direct taxation: 7.
The application of the theory of shared sovereignty in the field of direct taxation of businesses: the European Union's: shared competence to tax; 8.
Conclusion to EU Sovereignty and Direct Taxation of Businesses