Resumen de Inaugural lecture by Prof. Dr. D.M. Weber
The author reports on the inaugural lecture of Prof. Weber, Professor of European Corporate Taxation at the University of Amsterdam. Prof. Weber first provides a preliminary survey of the subject and then considers the tax sovereignty of the Member States as a starting principle before dealing with three inherent consequences of this principle, i.e. different taxation systems and disparities, the freedom to limit tax jurisdiction and the fact that the Member States are independent.
