Enhanced cooperation and European tax law /
Heber, Caroline, 1988-
Enhanced cooperation and European tax law / Caroline Heber. - First edition. - 1 online resource (544 pages). - Oxford studies in European law Oxford scholarship online . - Oxford studies in European law. Oxford scholarship online. .
This edition also issued in print: 2021.
Includes bibliographical references and index.
The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency.
Specialized.
9780191924699 (ebook) : No price
Taxation--Law and legislation--European Union countries.
KJE7105
343.2404
Enhanced cooperation and European tax law / Caroline Heber. - First edition. - 1 online resource (544 pages). - Oxford studies in European law Oxford scholarship online . - Oxford studies in European law. Oxford scholarship online. .
This edition also issued in print: 2021.
Includes bibliographical references and index.
The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency.
Specialized.
9780191924699 (ebook) : No price
Taxation--Law and legislation--European Union countries.
KJE7105
343.2404
