It takes the average reader 15 hours and 43 minutes to read EC Law and the Sovereignty of the Member States in Direct Taxation by Mathieu Isenbaert
Assuming a reading speed of 250 words per minute. Learn more
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
EC Law and the Sovereignty of the Member States in Direct Taxation by Mathieu Isenbaert is 925 pages long, and a total of 235,875 words.
This makes it 312% the length of the average book. It also has 288% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 21 hours and 28 minutes to read EC Law and the Sovereignty of the Member States in Direct Taxation aloud.
EC Law and the Sovereignty of the Member States in Direct Taxation is suitable for students ages 12 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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