default author photo

Martha Caziero

Tilburg University

P.O. Box 90153

Tilburg, DC Noord-Brabant 5000 LE

Netherlands

SCHOLARLY PAPERS

4

DOWNLOADS

220

TOTAL CITATIONS

0

Scholarly Papers (4)

1.

The Substantive Scope of the Anti-Tax- Avoidance Directive: The Remaining Leeway for National Tax Sovereignty

58, Common Market Law Review, Issue 6, 1789–1818, 2021
Number of pages: 30 Posted: 24 Apr 2023
Ivan Lazarov and Martha Caziero
International Bureau of Fiscal Documentation (IBFD) and Tilburg University
Downloads 173 (449,518)

Abstract:

Loading...

EU tax law, ATAD, tax avoidance, scope of directives, international tax law

2.

WHAT LEGAL BASIS FOR AN EU TAX?

Number of pages: 22 Posted: 12 Dec 2025
Martha Caziero
Tilburg University
Downloads 47 (1,145,425)

Abstract:

Loading...

own resources, EU tax, Article 311, EU budget, legal basis

3.

The Taxing Powers of the European Union: A Legal Analysis of the Levying of EU Taxes

IBFD Doctoral Series; Vol: Vol. 80
Posted: 29 Jul 2025
Martha Caziero
Tilburg University

Abstract:

Loading...

EU tax law, budget law, EU Treaty, discrimination, CBAM, financial transaction tax

4.

The Elimination of Economic Double Taxation in the European Union: Non-Discrimination and Beyond

The Elimination of Economic Double Taxation in the European Union: Non-Discrimination and Beyond. European Taxation. 60 (8) IBFD
Posted: 23 Nov 2020
Martha Caziero
Tilburg University

Abstract:

Loading...

double taxation, parent-subsidiary directive, fundamental freedoms, brussels securities, national treatment, non-discrimination