The aim of this paper is to establish whether jurisprudence of the Court of Justice of the European Union (CJ) on corporate tax leads to a more level playing field and increased tax neutrality within the European Internal Market. It uses two rulings as case studies to demonstrate how the...

This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their “third pillar”, under which firms would be allowed to opt-into taxation on exempt insurance and...

The paper critically examines the impact of the hierarchy of norms within the EU legal order, and its interaction with the pre-emption principle, on the constitutional function of the Court of Justice. The emphasis is placed on the limits set by the primacy of the Treaties to the pre-emptory...