Traditional and Alternative Routes to European Tax Integration

traditional and alternative views 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”.


Sample excerpt, including table of contents 

This book is part of the GREIT series

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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.

Traditional and Alternative Routes to European Tax Integration
Chapter 0 - The General Report
Chapter 1 - Sources of EU Law for Integration in Taxation
Chapter 2 Sources of EU Law for European Tax Integration: Well-Known and Alternative Legal Instruments
Chapter 3 The Function of EU Soft Law
Chapter 4 The Code of Conduct for Business Taxation: An Evaluation of an EU Soft-Law Instrument
Chapter 5 Soft Tax Law: Steering Legal Pluralism towards International Tax Coordination
Chapter 6 Contribution of Infringement Procedures to European Tax Integration
Chapter 7 - Comitology: An Alternative Route towards European Direct Tax Integration?
Chapter 8 Review of Legality of Secondary Legislation Based on Infringements of the Rights of Free Movement
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
Chapter 10 The Influence of Primary Law on the Interpretation of Secondary Law in the Field of EU Citizenship and Direct Taxation: “Whatever works”...
Chapter 11 - VAT and General Principles of EU Law
Chapter 12 - VAT and the EU Internal Market: The Paradoxes of Harmonization
Chapter 13 - Fundamental Freedoms and Directives in the Area of Direct Taxation
List of Authors
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