EU Sovereignty and Direct Taxation: The BEFIT Debate
In November 2025 the European Parliament adopted its legislative resolution on the BEFIT directive — the proposal for a common EU corporate tax base — and member states are still openly divided over what it costs them in national tax sovereignty. Layer that onto a run of CJEU state-aid rulings on Apple, Engie and Fiat, which have progressively expanded how far EU competition law can reach into national corporate tax arrangements, and 2026 is shaping up as a pivotal year for the question this book asks directly: how much control do EU member states actually retain over their own direct tax systems?
EU Sovereignty and Direct Taxation of Businesses, by François Barreau for Edward Elgar Publishing, examines that question through three lenses that are all live in Brussels right now — the fundamental freedoms, state aid control, and harmonisation directives — and traces how each one narrows the space in which national tax policy can still operate.
Rather than treating sovereignty as settled, the book documents where the boundary is actually being drawn in current CJEU case law and ongoing BEFIT negotiations, making it a genuinely current reference rather than a retrospective account of EU tax integration.
For readers tracking the EU tax reform agenda more broadly, it complements the international-arbitration and cross-border VAT titles recently added to our Taxation catalogue.
Q&A
Q: Does this book cover the BEFIT proposal?
A: It addresses the harmonisation directives shaping BEFIT and the wider debate over whether such measures leave member states with meaningful tax sovereignty.
Q: How does EU state aid law relate to corporate tax?
A: Recent CJEU rulings on Apple, Engie and Fiat have expanded how state aid rules apply to national corporate tax arrangements, and the book examines how this constrains what member states can offer through their own tax regimes.
Q: Is this book focused on corporate tax specifically?
A: Yes — it centres on direct taxation of businesses within the EU, including corporate tax design and ongoing reform proposals.
Q: Who is this book written for?
A: EU tax advisers, corporate tax counsel, academic law libraries, EU policy researchers and government tax officials tracking EU fiscal integration.
Q: Where can I buy this book?
A: From CLNZ Books at clnzbooks.com. The price includes worldwide shipping, and payment can be made by credit card or PayPal.