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ISBN: 9041123636Издательство: Aspen Publishers
Год издания: 2005
Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some politicians believe that if the European Union intervenes in the tax systems of the Member States, the financing of the public sector of the Member States could be at risk. Even against this background, however, the European Union has exercised considerable influence in the area of direct taxation of Member States. Despite the fact that unanimity among the Member States is required to reach a Community decision in the area of direct taxation, it is now clear that the European Union has gained legal competence in the field. The adoption of pertinent directives is clear evidence of that. Of greater significance, however, is the increasing number of cases in which the European Court of Justice decides that specific elements of national tax legislation are in breach of fundamental freedoms provided for in the EC Treaty. This major new study analyses...