By F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)
The contributions to this quantity attempt to conquer the conventional method of the judicature of the eu courtroom of Justice concerning the software of the basic freedoms in direct taxation that's principally equipped on a non-discrimination try out. during this quantity, remarkable authors disguise a number of points of the nationwide and overseas tax order whilst ecu legislations meets family taxation. This contains checking out conventional pillars of source of revenue taxation – ability-to-pay, resource and place of abode, abuse of legislations, arm’s size average – with admire to their position within the rising eu tax order in addition to giant issues of co-existence among assorted tax platforms that aren't coated through the non-discrimination strategy comparable to mutual reputation, cross-border loss repayment or avoidance of double taxation.
The overarching aim is to flesh out the level to which a substantial “allocation of taxing powers” in the eu Union is on its strategy to a resounding total framework and to stretch the dialogue “beyond discrimination”.