Fiscal Sovereignty of the Member States in an Internal Market: Past and Future

Fiscal Sovereignty of the Member States in an Internal Market: Past and Future
ISBN-10
9041134034
ISBN-13
9789041134035
Category
Business & Economics
Pages
247
Language
English
Published
2011-01-01
Publisher
Kluwer Law International B.V.
Authors
Sjaak Jansen, Jacobus Johannes Maria Jansen

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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