Unit:
Κατεύθυνση Δίκαιο της Ευρωπαϊκής ΈνωσηςLibrary of the School of Law
Supervisors info:
Ρεββέκα- Εμμανουέλα Παπαδοπούλου, Επίκουρη Καθηγήτρια, Νομική Σχολή, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών
Original Title:
Η φορολογική αντιμετώπιση της διασυνοριακής συνεργασίας των επιχειρήσεων κατά το ενωσιακό δίκαιο
Translated title:
The tax treatment of cross-border business cooperation under EU law
Summary:
The complex field of confrontation between fiscal sovereignty and the internal market is presented in this study in two parts. The first part of this study discusses the interaction of the internal market with the fiscal sovereignty of Member States focusing on the field of taxation of cross-border business cooperation. In particular, we examine the limits imposed by the fundamental economic freedoms of movement on tax jurisdiction of the Member States. This examination is carried out through the mechanism of negative harmonization developed through the EU justice system based on the general provisions of the TFEU on free movement. The second part of this study focuses on the need to resort to EU secondary legislation to smooth the differences between Member States' different national tax systems and whether this legislation established in the field of cross - border business cooperation serves the main objective of the EU legal order, which is to achieve fiscal neutrality.
Main subject category:
Law and Legislation
Other subject categories:
European law
Tax Law
Keywords:
European law, European Union law, European tax law, fundamental freedoms, fiscal sovereignty
