Taxation in European Union

1. Front Matter

   Pages i-xvi

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2. The Institutions

   1. Front Matter

      Pages 1-1

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   2. The Tax Power in the Tradition of the European Legal Systems

      • Pietro Boria

      Pages 3-21

   3. The Role of Taxation in the EU Legal System

      • Pietro Boria

      Pages 23-51

   4. The Sources of the European Taxation Law

      • Pietro Boria

      Pages 53-78

   5. The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law

      • Pietro Boria

      Pages 79-88

3. The Principles

   1. Front Matter

      Pages 89-89

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   2. The Customs Union

      • Pietro Boria

      Pages 91-96

   3. The European Freedoms and the Principle of Non-restriction for Tax Purposes

      • Pietro Boria

      Pages 97-108

   4. The Principle of Tax Non-discrimination

      • Pietro Boria

      Pages 109-123

   5. The Tax Interest of the National States and the Balance with the European Values

      • Pietro Boria

      Pages 125-136

   6. The Tax Harmonization

      • Pietro Boria

      Pages 137-150

   7. The State Aids

      • Pietro Boria

      Pages 151-163

   8. The Harmful Tax Competition

      • Pietro Boria

      Pages 165-171

   9. The General Principles of the European Law Applicable to the Taxation

      • Pietro Boria

      Pages 173-185

4. The Anti-Sovereign

   1. Front Matter

      Pages 187-187

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   2. The Relation Between Sovereignty and Taxation Power Within the European System: The Anti-Sovereign

      • Pietro Boria

      Pages 189-206

5. Back Matter

   Pages 207-208

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This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

• European tax law
• International tax law
• European legal systems
• Customs Union
• Tax non-discrimination

• Faculty of Law, Sapienza University of Rome, Rome, Italy

  Pietro Boria

Prof. Pietro Boria, Sapienza University of Rome, Italy

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