Enhanced Cooperation and European Tax Law

by Caroline Heber

The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to...

• Format: Hardcover
• Language: English
• ISBN: 0192898272
• ISBN13: 9780192898272
• Release Date: August 2021
• Publisher: Oxford University Press
• Length: 544 Pages
• Weight: 2.40 lbs.
• Dimensions: 1.5" x 6.5" x 9.6"