000			02078nam a2200397 i 4500
001			EDZ0002573575
003			StDuBDS
005			20240216142728.0
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007			cr |||||||||||
008			210514s2021 enk fob 001|0|eng|d
020			_a9780191924699 (ebook) : _cNo price
040			_aStDuBDS _beng _cStDuBDS _erda _epn
050		4	_aKJE7105
082	0	4	_a343.2404 _223
100	1		_aHeber, Caroline, _d1988- _eauthor.
245	1	0	_aEnhanced cooperation and European tax law / _cCaroline Heber.
250			_aFirst edition.
264		1	_aOxford : _bOxford University Press, _c2021.
300			_a1 online resource (544 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aOxford studies in European law
490	1		_aOxford scholarship online
500			_aThis edition also issued in print: 2021.
504			_aIncludes bibliographical references and index.
520	8		_aThe 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.
521			_aSpecialized.
588			_aDescription based on online resource; title from home page (viewed on July 9, 2021).
650		0	_aTaxation _xLaw and legislation _zEuropean Union countries.
776	0	8	_iPrint version : _z9780192898272
830		0	_aOxford studies in European law.
830		0	_aOxford scholarship online.
856	4	0	_3Oxford scholarship online _uhttp://dx.doi.org/10.1093/oso/9780192898272.001.0001
999			_c7713 _d7713