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2015 Eur. Tax Stud. 1 (2015)

handle is hein.journals/eurotaxs6 and id is 1 raw text is: European Tax Studies European Tax Law and International Tax Law* Philippe Marchessoul Introduction In examining the relationship between European and international tax law, the first challenge is to delimit the research field: Does an international tax law exist? What are the components of European tax law? Only then can the relationship be analysed. As far as international law is concerned, there are two possible conceptualisations. It can be seen either as the expression of the intention of nation States which, in order to build this system, agree to share part of their own powers, thus giving up part of their sovereignty; or as the implementation of pre-existing common principles. A combination of these two approaches can be used to explain the process of realisation of international tax law. The next question concerns the shaping of the main characteristics of international tax law. The purposes of tax law include the legitimisation of taxes, the definition of their status and the organisation of their collection. Taxes are contributions paid in to the advantage of a public community, contributing to the definition of that community. The State is itself defined by its powers to raise taxes; these powers can be constitutionally recognised in relation to territorial communities when the State has a federal or decentralised structure. In addition, certain international organisations are, exceptionally, endowed with fiscal powers, especially the European Union, which receives customs duties, a share of VAT collected by Member States, and the taxes on its employees' income. * How to quote this article: P. MARCHESSOU, European Tax Law and International Tax Law, in European Tax Studies, 2015, No. 1, (ste.unibo.it), pp. 1-29. 1 Philippe Marchessou, Full Professor of Financial and Tax Law at the University of Strasbourg, Professor at the College of Europe. Translation by Andrea Amidei, PhD candidate in European Tax Law at European School of Advanced Tax Studies - Alma Mater Studiorum, University of Bologna, Italy. © Copyright Seast - All rights reserved 1/2015

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