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Towards a Homogeneous EC Direct Tax Law
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Principles of Law
This book investigates the role and importance of unwritten sources of legislation in EU tax law, such as the principles of law. This area of legal studies shows many contradictory statements and the book serves as a platform to better understand and clarify these contradictions.0The key issue in this research is the identification of the coercive force of the principles of law, which are unwritten sources of law, in contrast to that of other, written, sources of law. The hypothesis is that principles of law take precedence over a series of written rules in the case law of the Court of Justice of the European Union (ECJ) and of the Member States domestic courts dealing with EU tax law.0In or...
Tax Sustainability in an EU and International Context
The 19 chapters in this book collect the observations, made at the 2019 GREIT conference in Lund, on the question of whether tax systems are capable of contributing to sustainable development. Against the background of the UN 2030 Agenda on Sustainable Development, researchers in European and international tax law, public finance and business administration tackled the question of what the 17 Sustainable Development Goals (SDGs) could entail for tax policy design, both at the national and the EU level.0 0How can we ensure the revenue-generating capacity of our tax systems? Should they help achieve the SDGs mainly by raising revenue, or should tax systems have a more proactive Pigouvian role?...
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Tax Sustainability in an EU and International Context
With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide.
The Acte Clair in EC Direct Tax Law
This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.
The European Union and the Return of the Nation State
This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests. Furthermore, Brexit forces the EU for the first time to face the prospect of a major member state preparing to leave the Union. Are these developments heralding the return of the nation-state, and if so, in what form? Is the national revival a lasting phenomenon that will affect the EU for a long time to come, or ...
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
Corporate and Employment Perspectives in a Global Business Environment
In today's society, the foreground of deliberation-in politics, legislation, judicial decisions, even war is increasingly experienced by citizens as a mask for the working out of norms and institutions the precise nature of which eludes us. We are accustomed to looking behind every news item, often feeling that the real decisions are made by other people than those who seem to be in power, or that events are merely driven by facts on the ground or unconscious motives. To consider global business activity, and especially employment issues, in this experiential context is a daring and provocative challenge one which was taken up in August 2004 under the sponsorship of the Department of Busines...
