Caroline Heber

Enhanced Cooperation and European Tax Law

• Gebundenes Buch

Produktbeschreibung

This book explores how Member States can introduce secondary EU law via the enhanced cooperation mechanism, which is only binding among these Member States. The book also develops a approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation.

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Produktdetails

• Verlag: Hurst & Co.
• Seitenzahl: 544
• Erscheinungstermin: 17. August 2021
• Englisch
• Abmessung: 237mm x 168mm x 37mm
• Gewicht: 984g
• ISBN-13: 9780192898272
• ISBN-10: 0192898272
• Artikelnr.: 61461697

Autorenporträt

Caroline Heber is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, Munich. Prior to this, she pursued her post-doctoral research at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business and worked as a Research Fellow at the Ross Parsons Centre, University of Sydney and at the Department of Fiscal Law, University of Graz. Her area of expertise lies in the field of tax law, European Union law and European integration theory.

Inhaltsangabe

* Chapter I Introduction
* Chapter II Various Forms of Differentiation and Majority Voting as an
Alternative
* Chapter III Experience with Enhanced Cooperation - Success and
Failure
* Chapter IV The Law-Making Procedure
* Chapter V Enhanced Cooperation and its Impact on the European
Internal Market - Art. 326 of the TFEU
* Chapter VI The Rights and Obligations of Non-Participating Member
States: The Principle of Tolerance as a Fundament of Enhanced
Cooperation
* Chapter VII Conclusions and Outlook