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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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


ISBN13: 9789041134035
Published: December 2010
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



Despatched in 9 to 11 days.

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.

Subjects:
Taxation
Contents:
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

Series: Eucotax

Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
To be published September 2017
Kluwer Law International
£93.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£104.00
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£112.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£112.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£104.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£104.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£108.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£189.00