All Publications

This book examines the future of national tax autonomy within the EU, addressing the balance between Member States’ taxing rights and EU interests. It compiles contributions from the 17th Conference of the Group for Research on European and International Taxation (GREIT), titled “National (Tax) Autonomy and the European Union: Revival or Demise?”, held in Maastricht in October 2023.

2024

This book provides a comprehensive analysis of the implications of online platforms and new technologies (that is, DLTs, virtual currencies, crypto assets, NFTs, DeFi and AI) on taxation and taxpayer rights.

The book is based on the presentations made during a conference organized by the CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) together with the Group for Research on European and International Taxation (GREIT) in Amsterdam on 7 and 8 April 2022.

2023

This book investigates the foundations of the jurisdiction to tax and the forms of nexus requirements in international and EU tax law.

It is based on the presentation made during the 15th GREIT conference, organized by Edoardo Traversa and hosted by the Research Center on Law, Economy and Society (CRIDES) of UC Louvain (Belgium)

2022

With this book, you will gain unique insights and a wider perspective on the impact of taxes on sustainable development in the European Union and worldwide. Based on multidisciplinary analyses, it takes an in-depth look at how tax systems can help or hinder the achievement of the Sustainable Development Goals. A must-read for public finance experts, tax experts and sustainable development experts.

This book brings together the observations made at the 2019 GREIT conference in Lund, Sweden.

2020

This book on international tax multilateralism is composed of 11 chapters, which comprehensively discuss the meaning of multilateralism in international taxation from various complementary perspectives, as well as the impact of the base erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful research on the topics now published started in preparation for the 13th GREIT Conference held in Lisbon in 2018.

2020

The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners.

2019

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters.

2018

The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a “global supranational tax law”.

2017

This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree.

2016

Principles of Law: Function, Status and Impact in EU Tax Law, investigates the role and importance of unwritten sources of legislation in EU tax law, such as the principles of law. This area of legal studies shows many contradictory statements and the book serves as a platform to better understand and clarify these contradictions.

This book is the outcome of the 8th GREIT conference that was held in Lund on 19 and 20 June 2013. It comprises the findings of the 20 speakers, on three main themes, investigating the use and misuse of principles, the constitutional value of principles of law, and the principles of law underlying tax systems.

2014

This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios.

2014

This book is the result of the 6th GREIT Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Further, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. It challenges the reader to think about the EU project in various interrelated angles and as a whole.

2014

Open access

The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law.

2011

The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law.

2010

Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community.
This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers’ rights.

The book was drafted on the basis of a GREIT conference held in Cetara in 2008 on “Legal Remedies in European Tax Law”. It was conceived as a continuation to two previous events, held respectively in 2006 in Lund on “Towards an Homogenous EC Direct Tax Law” and in 2007 in Lisbon on “The Meaning and Scope of the Acte Clair Doctrine”. The latest GREIT conference was held in 2009 in Amsterdam on “Traditional and Alternative Routes to European Tax Integration”.

2009

This book is the result of a GREIT conference hosted in Lisbon in 2007, the topic of discussion was the acte clair doctrine, which was developed during the early ‘80s at a stage when the European Court of Justice started to perceive that there was a settled body of its case law and considered it opportune to limit its statements in areas in which it had already provided a clear interpretation of European law.

By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria, and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ.

Acte Clair in EC Direct Tax Law highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.

2008

The purpose of the book is two-fold: (i) to present an empirical study of the effects of the ECJ’s case law and (ii) to determine whether the Member States’ responses contribute to the uniform application of EC tax law.

The book aims to improve the understanding of the effects of the ECJ’s case law by providing a comparative review of the practices of the respective courts and tribunals when a case raises an issue of EC tax law.

Each contributor presents the way the domestic judges and tax authorities have applied and are applying ECJ case law in their country-statements in areas in which it had already provided a clear interpretation of European law.

2007