EU excess profits tax ultra vires? : on the limits of article 122 TFEU in EU tax policy
Englisch, Joachim
Research article (journal)Details about the publication
Journal: EC tax review
Volume: 34
Issue: 3
Page range: 88-102
Status: Published
Release year: 2025
Language in which the publication is written: English
DOI: 10.54648/ecta2025016
Keywords: Europäische Union; Steuerrecht; Übergewinnsteuer; Solidaritätsbeitrag; Notstandsbefügnisse; Steuerharmonisierung