LEADER 02969nam 2200385 450 001 9910676685603321 005 20230510151212.0 035 $a(CKB)5670000000618205 035 $a(NjHacI)995670000000618205 035 $a(EXLCZ)995670000000618205 100 $a20230510d2023 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe power to tax in Europe /$fedited by Anders Hultqvist, Johan Lindholm 210 1$aLondon :$cBloomsbury Academic,$d2023. 215 $a1 online resource (288 pages) 225 1 $aSwedish Studies in European Law 311 $a1-5099-6403-7 327 $a1. Introduction Anders Hultqvist and Johan Lindholm -- 2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers Johan Lindholm -- 3. Does the EU Have a Legitimate Power to Enact Direct Taxes? Ricardo Garcia Anton -- 4. The Legitimacy of the EU's Tax-Based Own Resources Francois Barreau -- 5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy Taxes Jussi Jaakkola -- 6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers Francesco Farri -- 7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax? Claudio Sciancalepore -- 8. A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States? Mariya Senyk -- 9. Reconceptualising the Principle of Equality in EU Tax Law Cristina Trenta -- 10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel? Cecile Brokelind -- 11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide Jasper Korving -- 12. Legal Standards and EU Tax Law Stefan Olsson -- 13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law? Stefanie Geringer. 330 $aThis open access book is the seventeenth volume in the Swedish Studies in European Law, reflecting the series aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation. The eBook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by Swedish Studies Network. 410 0$aSwedish Studies in European Law. 606 $aTaxation$xLaw and legislation 615 0$aTaxation$xLaw and legislation. 676 $a343.04 702 $aLindholm$b Johan 702 $aHultqvist$b Anders 801 0$bNjHacI 801 1$bNjHacl 906 $aBOOK 912 $a9910676685603321 996 $aThe power to tax in Europe$93302241 997 $aUNINA