Traditional and Alternative Routes to European Tax Integration
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.
Why this book?
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.
GREIT Conference
The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation) hosted in Amsterdam in 2009.
Other GREIT conferences were held in 2006 in Lund on “Towards a Homogenous EC Direct Tax Law”, in 2007 in Lisbon on “The Acte Clair in EC Direct Tax Law“ and, following on from this topic, in Cetara in 2008 on “Legal Remedies in European Tax Law”.
Traditional and Alternative Routes to European Tax Integration
DOI: https://doi.org/10.59403/3yw2kpd
Go to Tax Research Platform
Chapter 0 - The General Report
DOI: https://doi.org/10.59403/3yw2kpd001
Go to Tax Research Platform
Chapter 1 - Sources of EU Law for Integration in Taxation
DOI: https://doi.org/10.59403/3yw2kpd002
Go to Tax Research Platform
Chapter 2 Sources of EU Law for European Tax Integration: Well-Known and Alternative Legal Instruments
DOI: https://doi.org/10.59403/3yw2kpd003
Go to Tax Research Platform
Chapter 3 The Function of EU Soft Law
DOI: https://doi.org/10.59403/3yw2kpd004
Go to Tax Research Platform
Chapter 4 The Code of Conduct for Business Taxation: An Evaluation of an EU Soft-Law Instrument
DOI: https://doi.org/10.59403/3yw2kpd005
Go to Tax Research Platform
Chapter 5 Soft Tax Law: Steering Legal Pluralism towards International Tax Coordination
DOI: https://doi.org/10.59403/3yw2kpd006
Go to Tax Research Platform
Chapter 6 Contribution of Infringement Procedures to European Tax Integration
DOI: https://doi.org/10.59403/3yw2kpd007
Go to Tax Research Platform
Chapter 7 - Comitology: An Alternative Route towards European Direct Tax Integration?
DOI: https://doi.org/10.59403/3yw2kpd008
Go to Tax Research Platform
Chapter 8 Review of Legality of Secondary Legislation Based on Infringements of the Rights of Free Movement
DOI: https://doi.org/10.59403/3yw2kpd009
Go to Tax Research Platform
Chapter 9 The Relationship between Primary and Secondary EU Law in Tax Law: The Legitimacy of Different Interpretation Criteria Applied to EU and National Legal Sources
DOI: https://doi.org/10.59403/3yw2kpd010
Go to Tax Research Platform
Chapter 10 The Influence of Primary Law on the Interpretation of Secondary Law in the Field of EU Citizenship and Direct Taxation: “Whatever works”...
DOI: https://doi.org/10.59403/3yw2kpd011
Go to Tax Research Platform
Chapter 11 - VAT and General Principles of EU Law
DOI: https://doi.org/10.59403/3yw2kpd012
Go to Tax Research Platform
Chapter 12 - VAT and the EU Internal Market: The Paradoxes of Harmonization
DOI: https://doi.org/10.59403/3yw2kpd013
Go to Tax Research Platform
Chapter 13 - Fundamental Freedoms and Directives in the Area of Direct Taxation
DOI: https://doi.org/10.59403/3yw2kpd014
Go to Tax Research Platform
List of Authors
DOI: https://doi.org/10.59403/3yw2kpd015
Go to Tax Research Platform
Other Titles in the GREIT Series
DOI: https://doi.org/10.59403/3yw2kpd016
Go to Tax Research Platform
Peter Adriaansen, Ana Paula Dourado, Joachim Englisch, Rita de la Feria, Hans Gribnau, Eric C.C.M Kemmeren, Georg Kofler, Pasquale Pistone, Daniel Sarmiento, Annette A.M. Schrauwen, Karsten Engsig Sørensen, Rita Szudoczky, Mario Tenore, Adam Zalasinski.
This book is part of the GREIT series
Special offer
- Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
- Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).
To obtain student discounts, contact Customer Support.
Online books
Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more