The Resource An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure

An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure

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An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure
Title
An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure
Creator
Subject
Language
eng
Summary
This article aims to provide a comprehensive and detailed analysis of the constitutional issues surrounding the European Union's financial transaction tax. This analysis firstly explores the enhanced cooperation procedure used to resurrect the abandoned 2011 Commission proposal, as well as a discussion of the conditions - procedural and substantive - which the procedure must satisfy. To what extent, if at all, use of the enhanced cooperation procedure in this situation represents a changing constitutional tide is considered. The most recent financial transaction tax proposal and its objectives are analysed, with a focus on the most controversial aspect of the tax: its extraterritoriality stemming from its adoption of the residence and issuance principles. This article concludes that not only is this financial transaction tax unlikely to attain its objectives, but that the current use of enhanced cooperation procedure as a method of differentiated integration has been inconsistent and, at times, inappropriate
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Ness, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • financial transaction tax
  • extraterritoriality
Label
An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure
Instantiates
Publication
Label
An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure
Publication

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