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Fiscal Sovereignty of the Member States in an Internal Market

Fiscal Sovereignty of the Member States in an Internal Market PDF Author: Jacobus Johannes Maria Jansen
Publisher: Kluwer Law International B.V.
ISBN: 9041134034
Category : Business & Economics
Languages : en
Pages : 274

Book Description
The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover 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.
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