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

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

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