Enhanced cooperation and European tax law / Caroline Heber.

By:

Heber, Caroline, 1988- [author.]

Material type: Text

TextSeries: Oxford studies in European law | Oxford scholarship onlinePublisher: Oxford : Oxford University Press, 2021Edition: First editionDescription: 1 online resource (544 pages)Content type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

9780191924699 (ebook) :

Subject(s):

Taxation -- Law and legislation -- European Union countries

Additional physical formats: Print version :: No titleDDC classification:

343.2404 23

LOC classification:

KJE7105

Online resources:

Oxford scholarship online

Summary: 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.

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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.

Description based on online resource; title from home page (viewed on July 9, 2021).

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NLU Meghalaya Library

Online Public Access Catalogue (OPAC)

Enhanced cooperation and European tax law / Caroline Heber.