EU Sovereignty and Direct Taxation of Businesses

This incisive book examines the legitimacy of the EU to enact direct tax law for businesses in order to avoid detriment to the internal market. Francois Barreau discusses the claim that the EU is a sovereign order, theorizing that it has a right to a shared competence in the field of direct business taxation. Barreau explores both the definition and methodology of sovereignty, as well as their imp...