Allocating Taxing Powers within the European Union

• Corporate Author: SpringerLink (Online service)
• Other Authors: Richelle, Isabelle (Editor), Schön, Wolfgang (Editor), Traversa, Edoardo (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2013.
• Series: MPI Studies in Tax Law and Public Finance, 2
• Subjects: Law.; Tax accounting.; Tax laws.; Public finance.; International law.; European Economic Community literature.; European Law.; Financial Law/Fiscal Law.; European Integration.; Public Economics.; Business Taxation/Tax Law.

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various...