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Special Charges – a Gap in European Competition Law?

Wolfgang Schoen

DOI https://doi.org/10.21552/ESTAL/2006/3/82



I. The problem EC Law is in manifold ways conceived to restrict the sovereignty of national tax legislation. To be sure, the EC Treaty has not conferred the power to determine State revenues onto the community bodies, so that the fundamental competence of the Member States in the domain of tax and budget policy remains unquestioned. Nevertheless, the Member States’ autonomy to shape their domestic tax system encounters resistance where the Community’s

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