The Common Constitutional Traditions in the European Union and Their Implications for Tax Law

This book examines the tax implications of the common constitutional traditions of EU Member States and their relevance as sources of EU law general principles.

Why This Book?

For more than two decades GREIT has been investigating at the intersection of tax law with European Union tax law and international tax law.

This book originates from an Italian project of excellence (PRIN) and contains a comprehensive overview of the tax implications of the common constitutional traditions in the European Union. Its core contribution to scientific development is to show how foundational and tax-specific principles influence and shape the field of tax law.

Its 24 chapters, drafted by authors from 11countries, explore six main areas in which critical issues arise, namely (i) the theoretical framework; (ii) the relationship between the EU and constitutional law dimensions of the relevant principles; (iii) tax procedures in the dialogue between national and supranational Courts; (iv) secondary EU law in tax matters; (v) the relationships with non-tax specific principles; and (vi) the process of Europeanization of tax law of EU Member States.

The book conceives a pyramid of principles from foundational values, such as equality, the rule of law and human rights, down to tax-specific principles, looking at what countries share in form and substance with the supranational dimension.

The book pays particular attention to judicial and scholarly interpretation in reconstructing the common frameworks shared by EU Member States and envisages their possible concrete use as sources of general EU law principles in line with the wording of article 6 (3 ) of the TEU.