Differentiated integration in the EU and harmonizing EU tax law / Maria Kendrick (Senior Lecturer in Law, The City Law School, City St George's, University of London, UK).

Format:

Book

Author/Creator:

Kendrick, Maria, author.

Contributor:

Edward Elgar Publishing, publisher.

Series:

Elgar studies in European law and policy.

Elgar studies in European law and policy

Language:

English

Subjects (All):

European Union--Economic conditions.

European Union.

Taxation--Law and legislation--European Union countries.

Taxation.

Physical Description:

1 online resource (210 pages).

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2025.

Summary:

"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"-- Provided by publisher.

Contents:

Contents: Foreword

Introduction to differentiated integration in the EU and harmonizing EU tax law

1. Differentiated integration: A history

2. The theories and legal mechanisms of differentiated integration

3. Harmonizing EU tax law

4. Flexibility: From incorporation, to constitutionalization, to principle?.

Notes:

Includes bibliographical references and index.

Description based on print record.

Description based on publisher supplied metadata and other sources.

ISBN:

9781803929354

9781035378821

OCLC:

1547661745