Edoardo Traversa, Professor of Tax Law at the Université catholique de Louvain has published in Academia.edu a relevant paper on the Implementation of Regional Taxing Powers and EU Law: Recent Cases and Future Challenges. In order to get the paper you must register for free at https://www.academia.edu/signup
According to the executive summary, the article “aims at determining the conditions under which local and regionalauthorities may exercise their taxing powers while fulfilling their obligationsunder European Union law. Furthermore, it seeks to assess the possibility of combining new transfers of tax competences within Member States with theachievement of the Internal Market. It results from the analysis of the EUlegislation and case-law, that, in many respects, EU law not only restricts theexercise by regional and local authorities the autonomous taxing powers thathave been allocated to them in the internal legal order but also limits theautonomy of the Member States to organize the allocation of taxing powersbetween different levels of power”.
Congratulations for this inspiring contribution, dear Edoardo.