1. Introduction Anders Hultqvist and Johan Lindholm 2. Squaring the Constitutional Circle: An Overview of EU Fiscal Powers Johan Lindholm 3. Does the EU Have a Legitimate Power to Enact Direct Taxes? Ricardo García Antón 4. The Legitimacy of the EU's Tax-Based Own Resources François Barreau 5. From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy Taxes Jussi Jaakkola 6. Between Form and Substance: At the Root of the Limits of the EU Taxing Powers Francesco Farri 7. The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax? Claudio Sciancalepore 8.

A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States? Mariya Senyk 9. Reconceptualising the Principle of Equality in EU Tax Law Cristina Trenta 10. The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel? Cécile Brokelind 11. Interpretation of EU (Direct) Tax Directives: The Judges Will Decide Jasper Korving 12. Legal Standards and EU Tax Law Stefan Olsson 13. Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law? Stefanie Geringer.