The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental free

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether

Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market aff

This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both dir