Author : Marcel Guido Herwig Schaper
Publisher : Ibfd
ISBN 13 : 9789087222024
Total Pages : 534 pages
Book Rating : 4.2/5 (22 download)
Book Synopsis The Structure and Organization of EU Law in the Field of Direct Taxes by : Marcel Guido Herwig Schaper
Download or read book The Structure and Organization of EU Law in the Field of Direct Taxes written by Marcel Guido Herwig Schaper and published by Ibfd. This book was released on 2013 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book researches the complex functional subsystem of EU law in the field of direct taxes that has emerged from the many decisions of the Court of Justice of the European Union. Although some regard this form of European control as an undemocratic attack on national sovereignty, this book finds that the Court consistently recognizes the legitimate right of Member States to levy taxes in their national territory. This book analyzes the complete body of the Court's case law on direct taxes. Using network science as a method of research, this book aims to uncover the structure and organization of this functional subsystem of EU law in an empirical manner. Is there cohesion in the body of case law? What are the most important precedents and the most essential legal norms? How was general EU law adopted in the field of direct taxes over the years? This book covers these key questions and more.