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The Resource Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship

Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship

Label
Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship
Title
Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship
Contributor
Subject
Language
eng
Summary
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation)
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Weber, D. (Dennis)
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • harmonization of tax
  • EU tax law
  • soft law
  • fundamental freedoms
  • VAT
  • EU Directive
Label
Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship
Instantiates
Publication
Contents
  • The general report
  • Weber, D.
  • ; p. 1-11
  • Sources of EU law for integration in taxation
  • Schrauwen, A.
  • ; p. 15-28
  • Sources of EU law for European tax integration : well-known and alternative legal instruments
  • Kemmeren, E.C.C.M.
  • ; 29-49
  • The function of EU soft law
  • Sarmiento, D.
  • ; p. 53-65
  • The Code of Conduct for Business Taxation : an evaluation of an EU soft-law instrument
  • Gribnau, H.
  • ; p. 67-95
  • Soft tax law : steering legal pluralism towards international tax coordination
  • Pistone, P.
  • ; p. 97-114
  • Contribution of infringement procedures to European tax integration
  • Zalasiński, A.
  • ; p. 117-128
  • Comitology : an alternative route towards European direct tax integration?
  • Adriaansen, P.
  • ; p. 131-141
  • Review of legality of secondary legislation based on infringements of the rights of free movement
  • Sørensen, K.E.
  • ; p. 143-168
  • The relationship between primary and secondary EU law in tax law : the legitimacy of different interpretation criteria applied to EU and national legal sources
  • Dourado, A.P.
  • ; p. 171-189
  • The influence of primary law on the interpretation of secondary law in the field of EU citizenship and direct taxation: "whatever works" ...
  • Szudoczky, R.
  • ; p. 191-227
  • VAT and general principles of EU law
  • Englisch, J.
  • ; p. 231-266
  • VAT and the EU internal market : the paradoxes of harmonization
  • de la Feria, R.
  • ; p. 267-308
  • Fundamental freedoms and directives in the area of direct taxation
  • Kofler, G.
  • Tenore, M.
  • ; p. 311-360
Extent
xiv, 362 p.
Isbn
9789087220839
Label
Traditional and alternative routes to European tax integration : primary law, secondary law, soft law, coordination, comitology and their relationship
Publication
Contents
  • The general report
  • Weber, D.
  • ; p. 1-11
  • Sources of EU law for integration in taxation
  • Schrauwen, A.
  • ; p. 15-28
  • Sources of EU law for European tax integration : well-known and alternative legal instruments
  • Kemmeren, E.C.C.M.
  • ; 29-49
  • The function of EU soft law
  • Sarmiento, D.
  • ; p. 53-65
  • The Code of Conduct for Business Taxation : an evaluation of an EU soft-law instrument
  • Gribnau, H.
  • ; p. 67-95
  • Soft tax law : steering legal pluralism towards international tax coordination
  • Pistone, P.
  • ; p. 97-114
  • Contribution of infringement procedures to European tax integration
  • Zalasiński, A.
  • ; p. 117-128
  • Comitology : an alternative route towards European direct tax integration?
  • Adriaansen, P.
  • ; p. 131-141
  • Review of legality of secondary legislation based on infringements of the rights of free movement
  • Sørensen, K.E.
  • ; p. 143-168
  • The relationship between primary and secondary EU law in tax law : the legitimacy of different interpretation criteria applied to EU and national legal sources
  • Dourado, A.P.
  • ; p. 171-189
  • The influence of primary law on the interpretation of secondary law in the field of EU citizenship and direct taxation: "whatever works" ...
  • Szudoczky, R.
  • ; p. 191-227
  • VAT and general principles of EU law
  • Englisch, J.
  • ; p. 231-266
  • VAT and the EU internal market : the paradoxes of harmonization
  • de la Feria, R.
  • ; p. 267-308
  • Fundamental freedoms and directives in the area of direct taxation
  • Kofler, G.
  • Tenore, M.
  • ; p. 311-360
Extent
xiv, 362 p.
Isbn
9789087220839

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