The contributions to this volume try to overcome the traditional
approach of the judicature of the European Court of Justice
regarding the application of the fundamental freedoms in direct
taxation that is largely built on a non-discrimination test. In
this volume, outstanding authors cover various aspects of the
national and international tax order when European law meets
domestic taxation. This includes testing traditional pillars of
income taxation ability-to-pay, source and residence, abuse of law,
arm s length standard with respect to their place in the emerging
European tax order as well as substantial matters of co-existence
between different tax systems that are not covered by the
non-discrimination approach such as mutual recognition,
cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a
substantive allocation of taxing powers within the European Union
is on its way to a convincing overall framework and to stretch the
discussion beyond discrimination .
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