The Power to Tax in Europe

Contents
1. Introduction
2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers
I. A Legal Path Towards Genuine EU Fiscal Powers?
II. The Legal Regulation of the EU's (Potential) Taxation Powers
III. Justifying EU Taxation Powers
IV. Conclusions
3. Does the EU Have a Legitimate Power to Enact Direct Taxes?
I. Introduction
II. A Contingent Concept of Tax to Achieve Certain Values in a Society
III. The EU Power to Tax
IV. Epilogue: EU Taxes to Enforce the Solidarity and Democracy Among Europeans
4. The Legitimacy of the EU's Tax-Based Own Resources
I. Introduction
II. Exit, Voice and the Consent to Tax
III. The Legitimacy of a European Consent to Tax
IV. Conclusion
5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy Taxes
I. Introduction
II. Reciprocity between Taxation and Economy in the Liberal Social Order
III. Jurisdictional Congruence Between Economic Value Formation and the Power to Tax
IV. The EU as a Second-Order System of Enabling Economic Value Formation
V. Conclusion
6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers
I. Sovereignty at the Root of Taxing Powers
II. The Structural Link between Sovereignty and People
III. The Lack of Sovereignty in the Current Configuration of the EU
IV. Considerations on the Future of EU Taxation
V. The Need to Adopt a 'Value-Based' Logic
7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax?
I. Introduction
II. 'Negative' and 'Positive' Legal Integration in the EU
III. The Fundamental Tax Principles between European Primary Law and Common Constitutional Traditions
IV. Some Thoughts on the European Plastic Tax as a Misunderstood Example of a European Tax
V. Towards a New European Tax System Characterised by the Duty of the Contribution and a Promotional Function
VI. Conclusions
8. A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States?
I. Introduction
II. The Principle of Fiscal Sovereignty
III. Competence of the EU in Tax Matters
IV. 'EU Tax'
V. New Tax-Based Own Resources of the EU
VI. Conclusion
9. Reconceptualising the Principle of Equality in EU Tax Law
I. Introduction
II. Methodology
III. The Formal Model of Equality
IV. Towards a Substantive Model of Equality
V. Discussion
VI. Conclusions
10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel?
I. Background
II. A Simple Metaphor: Who is Sitting Behind the Wheel?
III. The CJEU and the Loose Nexus of Domestic Financial Trade Taxes
IV. The OECD Inclusive Framework: Possible Obstacles for Taxing Residual Profits of Digital Commerce under Pillar 1
V. Conclusions
11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide
I. Introduction
II. Interpretation in Conformity with a Directive
III. Competence in Interpretational Issues
IV. Interpretation of a Directive
V. Application of Interpretation Methods to Concepts in Tax Directives
VI. Concluding Remarks
12. Legal Standards and EU Tax Law
I. Introduction
II. Legal Standards
III. Good Practice
IV. Generally Accepted Accounting Principles
V. International Accounting Standards and EU Law
VI. International Accounting Standards and National Accounting and Tax Law
VII. A True and Fair View in the Accounting Directive
VIII. International Auditing Standards
IX. IFRS and CCCTB
X. Concluding Remarks
13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law?
I. Introduction
II. The Argument on a Potentially Dynamic Relevance of the OECD MTC Commentary in the Treaty Context
III. The Use of a Dynamic Understanding of the OECD MTC Commentary in ECJ Case Law on OECD-Inspired Concepts in EU Secondary Law
IV. Assessment of the ECJ's Methodology to Apply a Dynamic Understanding of the OECD MTC Commentary
V. Conclusions
Index