Neutrality and subsidiarity in taxation
著者
書誌事項
Neutrality and subsidiarity in taxation
（EFS / Foundation for European Fiscal Studies, Erasmus University Rotterdam, 3）
Kluwer Law International, 1996
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注記
Includes bibliographies
内容説明・目次
内容説明
Tax coordination in the European Union (EU) should be guided by the twin stars of neutrality and subsidiarity. While tax neutrality generally requires a substantial degree of tax harmonization, subsidiarity, in contrast, implies that each Member State should be permitted as much tax sovereignty as is commensurate with the goals of free trade and free competition in the single internal market. This volume explores the potential conflict between the neutrality objective and subsidiarity considerations, and concludes that the complex balance between neutrality and subsidiarity requires supervision and audit of Member States' enforcement practices. It also argues against the belief that the subsidiarity principle has operational significance in Community litigation.
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