The eBooks we sell are sold as a single-user licence and are intended for the end user only.
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.
For further information see https://www.wildy.com/ebook-formats
Once the order is confirmed an e-mail will be sent to you to allow you to download the eBook. For UK purchases this will be automatic. For purchases outside the UK a member of staff will need to confirm the sale. (Staff are available to do this during normal business hours, Mon-Fri 8:30-17:00 UK time)
All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.
Due to a technical issue some ebooks are not available to order.
This incisive book examines the legitimacy of the EU to enact direct tax law for businesses in order to avoid detriment to the internal market. François Barreau discusses the claim that the EU is a sovereign order, theorising that it has a right to a shared competence in the field of direct business taxation.
Barreau explores both the definition and methodology of sovereignty, as well as their impact on the political sovereignty of the EU, demonstrating that the EU does not have the adequate means to achieve its sovereign objectives in the field of direct taxation. Building on this the book also proposes the use of shared sovereignty, as a theory of unity and relations based on Leibniz’ monad, to restore coherence between the EU and the Member States and to give the EU a shared competence in the field of direct taxation of businesses.<
>p> This insightful book is a key resource for scholars and students across numerous legal fields, including general EU law, European tax law and constitutional and administrative law. It is also beneficial to policymakers and European institutions seeking more information about the EU’s order and taxation powers.
