As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has neither precedents nor peers. It allows practitioners, policymakers, and academics in tax law to understand completely the relationship between EU law and national legislation in the context of STZs, focusing on the possibility of reconciling the tax sovereignty of the Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
ISBN 9789403518855
December 2019, hardcover