Rethinking tax sovereignty in the European Union : towards principled European tax integration
This dissertation deals with the interaction of national taxing powers and the body of European Union law. The dissertation takes a constitutional angle by firstly tracing the roots of the current division of public power and the exercise of sovereignty by the state throughout history up to the current day conception that should be taken of sovereignty. This conception is subsequently applied to the integration in taxation in the European Union, Herein, several problems are identified for the field of tax law that are hampering the fulfilment of the democratic promise of the project of European integration as enclosed in the Treaties of the Union. To address these difficulties with respect for the distinct features present in the national setting, the analysis sketches a dialogical sphere that is already present in the Treaties that could resolve this integrative deadlock, and proposes a new integrative path for especially direct taxation that answers to the goals that are laid down in the Treaties. This will require a significant redevelopment of the integrative agenda that is currently tabled by the Commission, and especially that the Member States take up their democratic responsibility. If not, the constitutional framework that is present in both the national and the supranational setting might provide the next obstacle to the current common exercise of taxing powers, as this is not done in line with the goals of the Treaties and thus the democratic promise these contain towards citizens.
Antwerp : University of Antwerp & University of Salerno , 2024
XXI, 760 p.
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Creation 19.01.2024
Last edited 27.01.2024
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