Eu Citizenship and Direct Taxation
markdownabstractThe main question addressed in this study is: ::: _How has the concept of EU citizenship influenced the legal autonomy of Member States; most notably in the field of direct taxation and are the implications of that influence on the tax autonomy of Member States acceptable?_
On 14 May 2014, the General Court (GC) issued its judgment dismissing an appeal brought by Reagens against a Commission decision of 11 November 2009 fining 24 companies over € 173 million for…