Douma: Optimization of Tax Sovereignty and Free Movement – Optimización de la soberanía fiscal y las libertades de circulación

English summary: in this amazing doctoral thesis the author argues that “the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is strctured by the theoretical optimization model developed in the present study. This model is external to the present case law”.

Enlace a la página del editor – Link to the publisher’s website

Damos noticia de la interesante tesis doctoral de Sjoerd Douma, Optimization of Tax Sovereignty and Free Movement, IBDF, Amsterdam, 2011. En ella se sostiene que los conceptos de soberanía fiscal y libertades económicas constituyen dos principios básicos del Derecho Europeo que se encuentran al mismo nivel. El conflicto entre ambos se resuelve determinando, en el caso concreto, el equilibrio óptimo entre dos extremos: la plena libertad de los estados miembros y la prohibición radical de los obstáculos a las libertades. En la obra se desarrolla un modelo, que no se basa en la actual jurisprudencia del TJUE, que prermitiría resolver estos conflictos.

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