Tax Sovereignty of Member States and its limits under EU law and CJEU case law
Tax Sovereignty of Member States and its limits under EU law and CJEU case law

Summary/Abstract: There is a broad consensus amongst tax scholars that the tax sovereignty of EU Member States represents a core principle underpinning the functioning of the European Union, a notion emphasised in both doctrine and practice. It is important to note that Member States have not explicitly transferred tax competence, i.e. the right to regulate these matters at EU level, to the European Union. However, the exercise of tax sovereignty is subject to the constraints imposed by EU law and CJEU jurisprudence. This paper examines the concept of tax sovereignty in the EU, analyses its limitations, and delves into the judicial role of the Court of Justice of the European Union (CJEU) revealing the balance that must be maintained between national tax autonomy and EU legal frameworks.

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