Luca Cerioni

The European Union and Direct Taxation (eBook, PDF)

A Solution for a Difficult Relationship

• Format: PDF

Produktbeschreibung

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission's proposed solutions in light of their concerns regarding the proper functioning of the EU's internal market.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 272
• Erscheinungstermin: 5. Juni 2015
• Englisch
• ISBN-13: 9781317817581
• Artikelnr.: 43075669

Autorenporträt

Luca Cerioni, Lecturer in Tax Law, School of Law, University of Edinburgh. He was previously the winner of the Rita Levi Montalcini research grants programme for the legal studies area in the Department of Management, Faculty of Economics at the Università Politecnica delle Marche, Italy.

Inhaltsangabe

Introduction 1. The "benchmarks" for a critical review of legislative and
case-law developments at EU level in the area of direct taxation: a
proposed framework 2. The developments of EU legislation in the area of
direct taxation and the related case-law vs. Member States' competence 3.
The ECJ case-law on the application of fundamental TFEU's freedoms of
movement to direct taxation vs. Member States' competence 4. Direct
taxation and the proper functioning of the Internal Market 5. The response
to the challenge of achieving on a long term bases the objectives set by
the Commission 6. Assessing the effectiveness of the proposed solution
Conclusions