1 IntroductionAnders HultqvistJohan Lindholm2 Squaring the Constitutional Circle: An Overview of EU Fiscal PowersJohan Lindholm3 Does the EU Have a Legitimate Power to Enact Direct Taxes?Ricardo Garcia Anton4 The Legitimacy of the EU's Tax-Based Own ResourcesFrancois Barreau5 From the Governance of National Tax Systems to Governing Through European Taxation: A Justification for the EU's Power to Levy TaxesJussi Jaakkola6 Between Form and Substance: At the Root of the Limits of the EU Taxing PowersFrancesco Farri7 The Reform of EU Own Resources under the Next Generation EU Programme: A Suitable Moment for the Introduction of a European Tax?Claudio Sciancalepore8 A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States?Mariya Senyk9 Reconceptualising the Principle of Equality in EU Tax LawCristina Trenta10 The Power to Tax in International and EU Tax Law: Who is Sitting Behind the Wheel?Cecile Brokelind11 Interpretation of EU (Direct) Tax Directives: The Judges Will DecideJasper Korving12 Legal Standards and EU Tax LawStefan Olsson13 Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law?Stefanie GeringerIndex