The structure and organisation of EU law in the field of direct taxes

Research output: ThesisDoctoral ThesisInternal

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Abstract

Since 30 years, European rules have significantly impacted national taxes on the income and property of individuals and businesses. However, not legislation adopted in Brussels, but the decisions of the European Court of Justice at times reduce the national budgets of the 27 EU Member States by several billions of Euros. This dissertation analyses, using network science, the system of rules that the Court has developed. Although some regard this form of European control as an undemocratic attack on national sovereignty, this research finds that the Court consistently recognises the legitimate right of Member States to levy taxes in their national territory.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Maastricht University
Supervisors/Advisors
  • Prokisch, Rainer, Supervisor
  • Luja, Raymond, Board member
  • van den Hurk, Hans, Board member
  • Pistone, P., Board member, External person
Award date18 Dec 2012
Place of PublicationAmsterdam
Publisher
Print ISBNs9789056814007
Publication statusPublished - 1 Jan 2012

Keywords

  • taxes
  • European Union
  • complex networks
  • case law

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