2015 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.

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1/2015

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