The new, fifth volume of the Institute’s book series “MPI Studies in Tax Law and Public Finance” brings together the findings of the Institute’s lecture series on the Fundamentals of European Tax Law. Each chapter of the book is dedicated to current developments of European Union Law and their impact on the tax law system of every single member state.

Since Union law has priority of application over conflicting national law, European tax law influences national tax laws to a large degree. The issues raised in this book range from current disputes on the case law of the European Court of Justice to the fundamental question on how to form a coherent European tax law system: The authors analyse the impact of the European fundamental rights and fundamental freedoms, the possibilities for and limitations on harmonisation and current challenges in international taxation due to the BEPS-project.

Published:   MPI Studies in Tax Law and Public Finance, 2015, Volume 5, 164 pages