© 2017

Taxation in European Union


Table of contents

  1. Front Matter
    Pages i-xvi
  2. The Institutions

  3. The Principles

    1. Front Matter
      Pages 89-89
    2. Pietro Boria
      Pages 91-96
    3. Pietro Boria
      Pages 109-123
    4. Pietro Boria
      Pages 137-150
    5. Pietro Boria
      Pages 151-163
    6. Pietro Boria
      Pages 165-171
  4. The Anti-Sovereign

  5. Back Matter
    Pages 207-208

About this book


This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.


European tax law International tax law European legal systems Customs Union Tax non-discrimination

Authors and affiliations

  1. 1.Faculty of LawSapienza University of RomeRomeItaly

About the authors

Prof. Pietro Boria, Sapienza University of Rome, Italy

Bibliographic information

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