European Tax Integration: Law, Policy and Politics

Combining law, policy and politics, this peer-reviewed book focuses on the status quo of European tax integration.

Why this book?

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters.

Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union.

This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.


Sample chapter, table of contents


Pasquale Pistone is Academic Chairman of IBFD (the Netherlands), holder of a Jean Monnet ad personam Chair in European Tax Law and Policy at WU (Vienna University of Economics and Business) (Austria) and Professor honoris causa at the Ural State Law University and at the University of Cape Town. 


Fabrizio Amatucci, Paolo Arginelli, María Cruz Barreiro Carril, Yariv Brauner, Cécile Brokelind, Irene J.J. Burgers, Anzhela Cédelle, Robert J. Danon, Lluís M. Fargas Mas, Lorenzo Del Federico, Menita Giusy De Flora, Maria Cecilia Fregni, Ricardo García Antón, Hans Gribnau, Francesco De Lillo, Omri Marian, Adolfo Martín Jiménez, João Félix Pinto Nogueira, Cora O’Brien, Belema Obuoforibo, Alice Pirlot, Pasquale Pistone, Luís Eduardo Schoueri, Pedro Guilherme Lindenberg Schoueri, María Teresa Soler Roch, Romero J.S. Tavares, Mario Tenore, Servaas van Thiel, Edoardo Traversa, Frans Vanistendael, Maarten Floris de Wilde and Peter J. Wattel.


This book is part of the GREIT Series

View other titles in the series 

Recommended Books

May 2013

The Burden of Proof
October 2020
Print | ePub | Online | PDF

Tax Treaties and Procedural Law
March 2006
Print | Online

Tax Treaties and Domestic Law