
doi: 10.2139/ssrn.3432273
handle: 21.11116/0000-0005-B04C-F
This introductory text is meant to give students of tax law around the world an overview of how EU law impacts domestic taxation. While the main focus of this text concerns the interaction between the fundamental freedoms of the Internal Market and national tax legislation, other areas like the current state of European tax legislation (directives) and the role of state aid law in the field of taxation are covered as well. It is based on courses given at NYU Law School (2009) Columbia Law School (2014), University of Pennsylvania School of Law (2015), UBC Allard School of Law (2016) and Munich University Law School (2015, 2016 and 2019). The author is grateful to Caroline Heber who – given her expertise - has written Part XIV on VAT and indirect taxation.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 11 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Top 10% | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Top 10% |
