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Although EU Member States have retained national sovereignty in tax matters, a
consistent line of decisions by the European Court of Justice requires them to
exercise these powers consistent with superseding Community law. In other
words, the Member States are not wholly autonomous. This in turn creates
serious tensions. This timely resource covers 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.
Preface
Chapter 1 Contribution to: Fiscal Policy in the European Union Context
– The Semi-detached Sovereignty of Member States in the European Union
Fabian Amtenbrink and Helena Raulus
Chapter 2 European Union Finances
M. Peter van der Hoek
Chapter 3 The Single Market and National Tax Sovereignty
René Barents
Chapter 4 The Fiscal Aspects of the Free Movement of Workers in the EC
Context
Bruno Peeters
Chapter 5 Freedom of Establishment and Transfers of Corporate Seats
Sjaak J.J.M. Jansen
Chapter 6 EU Free Movement of Capital and Corporate Income Taxation:
The Relationship between the Free Movement of Capital and the Other TFEU
Freedoms and Justification Grounds in a Third Country Context
Ben J. Kiekebeld and Daniël S. Smit
Chapter 7 Pushing Back Frontiers (Un)charted Territories in the Field
of International Tax Law and EU Law
Maikel Evers and Arnaud de Graaf
Chapter 8 Local Authorities and Fiscal Autonomy: State Aid?
Henk P.A.M. van Arendonk
Chapter 9 The Future of Fiscal Sovereignty: Some Closing Thoughts
Sjaak J.J.M. Jansen