{"product_id":"eu-sovereignty-and-direct-taxation-of-businesses","title":"EU Sovereignty and Direct Taxation of Businesses","description":"\u003ch3\u003e\u003cstrong\u003eAuthors\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eFrançois Barreau\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eISBN:\u003c\/strong\u003e 9781035383689\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e May 2026\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Hardcover\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Edward Elgar Publishing Limited\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eDirect taxation remains one of the last strongholds of member state sovereignty within the European Union, yet EU law increasingly constrains national tax choices through the fundamental freedoms, state aid rules and harmonisation directives. This book examines the tension between preserved fiscal sovereignty and the EU's growing influence over corporate tax design, asking how far member states can still shape their own direct tax systems.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eSystematic account of the boundaries EU law places on national direct tax sovereignty; analysis of the fundamental freedoms, state aid control and harmonisation directives as constraints on tax policy; discussion of recent CJEU case law shaping the sovereignty debate; relevance to ongoing EU corporate tax reform proposals.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eThe fundamental freedoms and their impact on corporate tax rules; EU state aid control applied to tax measures; harmonisation directives in direct taxation; the limits of remaining member state fiscal autonomy.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eAbout the Author\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eFrançois Barreau specialises in EU tax law and the constitutional dimensions of fiscal sovereignty within the Union, with a research focus on the interaction between EU primary law and national corporate tax systems.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003ePart I: Sovereignty and Direct Taxation — Conceptual Foundations; Part II: The Fundamental Freedoms as a Constraint on Tax Design; Part III: State Aid and Direct Taxation; Part IV: Harmonisation and the Future of Fiscal Sovereignty in the EU.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eAs the EU pushes further corporate tax reform and state aid scrutiny intensifies, understanding exactly how much sovereignty member states retain over direct taxation is essential for advisers structuring EU cross-border operations and for academic collections tracking EU fiscal integration.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eEU tax law, fiscal sovereignty, direct taxation, state aid, fundamental freedoms, corporate tax, tax harmonisation\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eEU tax advisers, corporate tax counsel, academic law libraries, EU policy researchers, government tax officials\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eAcademic, Professional Reference, EU Tax Law\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\u003ch3\u003e\u003cstrong\u003eQ: Does this book cover state aid rules?\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eA: Yes — it examines how EU state aid control constrains national direct tax measures.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eQ: Is this focused on corporate tax specifically?\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eA: The book centres on direct taxation of businesses within the EU, including corporate tax design and reform.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eQ: What EU law constraints does the book analyse?\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eA: The fundamental freedoms, state aid control and harmonisation directives as limits on member state fiscal sovereignty.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003eWhere can I buy EU Sovereignty and Direct Taxation of Businesses?\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003eThe book is available from CLNZ Books at clnzbooks.com. The price includes worldwide shipping via trusted international courier, and payment can be made by credit card or PayPal.\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our FAQ.\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\" style=\"color:#8B0000; font-weight:bold; text-decoration:underline;\"\u003eClick here\u003c\/a\u003e\u003c\/p\u003e\u003ch3\u003e\u003cstrong\u003e📦 New to ordering with us? See our How to Order guide for payment, shipping, and institutional order options.\u003c\/strong\u003e\u003c\/h3\u003e\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/how-to-order\" style=\"color:#8B0000; font-weight:bold; text-decoration:underline;\"\u003eClick here\u003c\/a\u003e\u003c\/p\u003e","brand":"Edward Elgar Publishing Limited","offers":[{"title":"Default Title","offer_id":43814526550090,"sku":"9781035383689","price":344.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0287\/7351\/5338\/files\/9781035383689_sml.jpg?v=1784229666","url":"https:\/\/clnzbooks.com\/products\/eu-sovereignty-and-direct-taxation-of-businesses","provider":"CLNZ Books ","version":"1.0","type":"link"}