Search Results for: Enhanced Cooperation And European Tax Law

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 int

Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have ava

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as inte

The Constitutional Framework for Enhanced Cooperation in EU Law analyses the primary-law framework of the flexibility tool of “enhanced cooperation”. Agains

The increased complexity of European tax law represents a major barrier to access by all those who are experts in either taxation or European law, but are still