Maria Kendrick – författare

With perceptions of crisis and the need for the EU to fund its objectives, including debt repayment, becoming increasingly important, this timely book considers the potential of EU tax law for revenue raising.Previous attempts to harmonize EU tax law have been impacted by questions over State sovereignty and EU competence in matters of taxation. In response, this book makes suggestions to clarify the concept of differentiated integration and to reinterpret some of its legal mechanisms to make both more conceptually accessible and practically useful. The book demonstrates how the challenge of unanimity, including the unanimity voting threshold, can be overcome by using the conceptually clarified 'flexibility', potentially in the status of a principle, to enact tax measures to raise revenue and repay debt. Kendrick concludes that the two interrelated imperatives of the perception of crisis and revenue raising should act as a catalyst for a recalibration of differentiated integration in EU tax law to avoid an increase in EU dependency on Member State national budgets.This book provides a crucial read for legal scholars, policymakers, and practitioners working at the intersection of EU law, tax law, fiscal policy, and the EU's own resources.

With perceptions of crisis and the need for the EU to fund its objectives, including debt repayment, becoming increasingly important, this timely book considers the potential of EU tax law for revenue raising.Previous attempts to harmonize EU tax law have been impacted by questions over State sovereignty and EU competence in matters of taxation. In response, this book makes suggestions to clarify the concept of differentiated integration and to reinterpret some of its legal mechanisms to make both more conceptually accessible and practically useful. The book demonstrates how the challenge of unanimity, including the unanimity voting threshold, can be overcome by using the conceptually clarified ‘flexibility’, potentially in the status of a principle, to enact tax measures to raise revenue and repay debt. Kendrick concludes that the two interrelated imperatives of the perception of crisis and revenue raising should act as a catalyst for a recalibration of differentiated integration in EU tax law to avoid an increase in EU dependency on Member State national budgets.This book provides a crucial read for legal scholars, policymakers, and practitioners working at the intersection of EU law, tax law, fiscal policy, and the EU’s own resources.

With perceptions of crisis and the need for the EU to fund its objectives, including debt repayment, becoming increasingly important, this timely book considers the potential of EU tax law for revenue raising.Previous attempts to harmonize EU tax law have been impacted by questions over State sovereignty and EU competence in matters of taxation. In response, this book makes suggestions to clarify the concept of differentiated integration and to reinterpret some of its legal mechanisms to make both more conceptually accessible and practically useful. The book demonstrates how the challenge of unanimity, including the unanimity voting threshold, can be overcome by using the conceptually clarified 'flexibility', potentially in the status of a principle, to enact tax measures to raise revenue and repay debt. Kendrick concludes that the two interrelated imperatives of the perception of crisis and revenue raising should act as a catalyst for a recalibration of differentiated integration in EU tax law to avoid an increase in EU dependency on Member State national budgets.This book provides a crucial read for legal scholars, policymakers, and practitioners working at the intersection of EU law, tax law, fiscal policy, and the EU's own resources.

If Brexit comes to pass, what changes in the United Kingdom legal system will the world face when dealing with the UK? The contributors to this penetrating new collection of studies – a worthy successor to the widely read pre-referendum Britain Alone! – bring a prodigious level of expert scrutiny to the myriad of rami?cations of this hugely complex subject. This book gathers together experts from different ?elds of legal practice and academia, not only to discuss the ongoing negotiations but also – and most valuably – to highlight and address the legal implications of possible scenarios and solutions for a post-Brexit United Kingdom and European Union.

With topical chapters based on the Brexit Seminar Series held by the Centre of European Law at King''s College London, the contributors address the challenges, options, opportunities, and possibilities that the Brexit process may engender in such areas as the following:

– constitutional and administrative law;– the European Economic Area and the European Free Trade Association;– EU State aid;– the Irish border;– the fall-back position of the WTO rules should no agreement be achieved;– banking law, ?nancial services, and capital markets;– debt restructuring and insolvency practice;– environmental issues;– private international law;– tax;– citizenship;– social security; and– residence rights, especially considering women and children.

Due to the unprecedented event that Brexit represents, there is an insatiable need for knowledge and technical detail as to its possible legal implications. This book, in its thorough analysis of the ongoing Brexit process and its technical understanding of the meaning of Brexit for several substantive areas of law, offers a solidly grounded and revealing exploration of the future that is particularly enlightening in explaining the challenges that the UK legal order is facing as a consequence of Brexit.

Brexit: The Legal Implications brings to notice the challenges, options, opportunities and possibilities that Brexit may bring in the legal areas. If Brexit comes to pass, what changes in the United Kingdom (UK) legal system will the world face when dealing with the UK? The contributors to this penetrating new collection of studies – a worthy successor to the widely read pre-referendum Britain Alone! – bring a prodigious level of expert scrutiny to the myriad of ramifications of this hugely complex subject. This book gathers together experts from different fields of legal practice and academia not only to discuss the ongoing negotiations but also – and most valuably – to highlight and address the legal implications of possible scenarios and solutions for a post-Brexit UK and European Union.

What’s in this book:

With topical chapters based on the Brexit Seminar Series held by the Centre of European Law at King’s College, the contributors examine the likely effects of the Brexit process in such areas as the following:

constitutional and administrative law; the European Economic Area and the European Free Trade Association; EU State aid; the Irish border; the fall-back position of the WTO rules should no agreement be achieved; banking law, financial services and capital markets; debt restructuring and insolvency practice; environmental issues; private international law; tax; citizenship; social security; and residence rights, especially considering women and children.

How this will help you:

Due to the unprecedented event that Brexit represents, there is an insatiable need for knowledge and technical detail as to its possible legal implications. This book establishes the required literature in this regard and thereby helps the readers in comprehending what lies ahead. In its thorough analysis of the ongoing Brexit process and the technical understanding of the meaning of Brexit for several substantive areas of law, this book offers a solidly grounded and revealing exploration of the future that is particularly enlightening in explaining the challenges that the UK legal order is facing as a consequence of Brexit.