Enhanced Cooperation and European Tax Law (e-bok)
Fler böcker inom
Format
E-bok
Filformat
PDF med Adobe-kryptering
Om Adobe-kryptering
PDF-böcker lämpar sig inte för läsning på små skärmar, t ex mobiler.
Nedladdning
Kan laddas ned under 24 månader, dock max 3 gånger.
Språk
Engelska
Antal sidor
560
Utgivningsdatum
2021-06-17
Förlag
OUP Oxford
ISBN
9780192653321

Du kanske gillar

Enhanced Cooperation and European Tax Law (e-bok)

Enhanced Cooperation and European Tax Law E-bok

av Caroline Heber
E-bok (PDF - DRM), Engelska, 2021-06-17
1139
Ladda ned
Spara som favorit
Laddas ned direkt
Läs i vår app för iPhone och iPad
Finns även som
Visa alla 2 format & utgåvor
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-participatingMember States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needsif an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied toenhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
Visa hela texten

Kundrecensioner

Har du läst boken? Sätt ditt betyg »

Fler böcker av Caroline Heber

  • Grundfragen des Europaischen Steuerrechts

    Grundfragen des Europaischen Steuerrechts

    Wolfgang Schoen, Caroline Heber

    Das Buch befasst sich mit aktuellen und grundsatzlichen Entwicklungen zur Einwirkung des Europaischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des Anwendungsvorrangs des Unionsrechts uberlagert und pragt das Europaische St...

    1148
    Köp
    Skickas inom vardagar.
  • Anzeigepflichten Fur Steuergestaltungen in Deutschland

    Anzeigepflichten Fur Steuergestaltungen in Deutschland

    Christine Osterloh-Konrad, Caroline Heber, Tobias Beuchert

    Das Buch befasst sich mit den verfassungs- und europarechtlichen Rahmenbedingungen einer Anzeigepflicht für Steuergestaltungen sowie mit ihrer möglichen Ausgestaltung in Deutschland, wobei auch auf Erfahrungen anderer Länder zur&uum...

    830
    Köp
    Skickas inom vardagar.