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”.

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This book is part of the GREIT series

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Contributor(s)

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.