Enhanced Cooperation and European Tax Law
Author:   Caroline Heber (Senior Research Fellow, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance)
Publisher:   Oxford University Press
ISBN:  

9780192898272


Pages:   544
Publication Date:   17 June 2021
Format:   Hardback
Availability:   To order   Availability explained
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Enhanced Cooperation and European Tax Law


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Author:   Caroline Heber (Senior Research Fellow, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Dimensions:   Width: 16.60cm , Height: 3.40cm , Length: 24.30cm
Weight:   0.964kg
ISBN:  

9780192898272


ISBN 10:   0192898272
Pages:   544
Publication Date:   17 June 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order   Availability explained
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Chapter I Introduction Chapter II Various Forms of Differentiation and Majority Voting as an Alternative Chapter III Experience with Enhanced Cooperation DS Success and Failure Chapter IV The Law-Making Procedure Chapter V Enhanced Cooperation and its Impact on the European Internal Market DS Art. 326 of the TFEU Chapter VI The Rights and Obligations of Non-Participating Member States: The Principle of Tolerance as a Fundament of Enhanced Cooperation Chapter VII Conclusions and Outlook

Reviews

this is an excellent book which makes a real contribution to an area not much investigated, especially in the context of taxation. It is highly recommended for EU tax lawyers, but also researchers in EU law in general. * Christiana H. J. I. Panayi, British Tax Review *


Author Information

Caroline Heber is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, Munich. Prior to this, she pursued her post-doctoral research at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business and worked as a Research Fellow at the Ross Parsons Centre, University of Sydney and at the Department of Fiscal Law, University of Graz. Her area of expertise lies in the field of tax law, European Union law and European integration theory.

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