Bridging a Sea : Constitutional and Supranational Limitations to Taxing Powers of the States Across the Mediterranean Sea

Abstract

This book is the first attempt ever made by a group of Mediterranean Tax researchers to get together and discuss on general principles on taxation law concerning their countries, or of some specific aspexts of taxation that are of peculiar relevance in their legal framework, and it's the collection of papers presented and discussed during the 2009 edition of the Mediterranean Research Meeting, organized by the European University Institute, Robert Schuman Centre for Advanced Studies. The objective of the seminar was to assess, in a comparative approach, the Constitutional and supranational limits to taxation in states around the Mediterranean sea (and in nearby countries as well): to evaluate and compare the impact of fundamental principles and rights on the taxing powers of the Sovereign States.