European Tax Law

Making Sense of Europe's Tax Maze (Recommended)

European Tax Law invites readers into a structured exploration of how EU treaties, legislative instruments and Court of Justice jurisprudence shape national tax systems and the internal market. Written by Professor Dr. Tuncay Görgülü - the European Commission's Tax Harmonization Project Manager for Member and Candidate Countries - this authoritative volume distils decades of academic insight and practical negotiation into an accessible guide for practitioners and scholars. Combining rigorous analysis with real-world case studies, it reveals how principles of primacy, interpretation and enforcement interact with direct and indirect taxes to redefine sovereignty and cooperation.

This definitive introduction to the complex world of EU taxation explains the intricate relationship between national tax sovereignty and European integration. He traces how taxation, a traditional bastion of national sovereignty, is being reshaped by EU directives, Court of Justice rulings and constitutional principles. With clarity and authority, he guides readers through key Treaty principles, secondary legislation and landmark Court of Justice cases, illustrating their impact on both direct and indirect taxes. A landmark work from one of Europe's foremost tax scholars, this book is essential reading for anyone navigating cross-border taxation.