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Taxation in European Union

  • Textbook
  • © 2017

Overview

Authors:
  1. Pietro Boria

    1. Faculty of Law, Sapienza University of Rome, Rome, Italy

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  • Shows the typical progression of arguments as used in the academic tradition of the tax law, making it a useful textbook for academic courses
  • Provides a comprehensive overview of the main topics
  • Focuses on the potential contrasts with national legal systems and Court of Justice cases
  • Appeals to undergraduate and post graduate students as well as practitioners

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Table of contents (13 chapters)

  1. Front Matter

    Pages i-xvi
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  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

  5. Back Matter

    Pages 207-208
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Keywords

About this book

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”.

Authors and Affiliations

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

    Pietro Boria

About the author

Prof. Pietro Boria, Sapienza University of Rome, Italy

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