TY  - BOOK
AU  - Heber,Caroline
TI  - Enhanced cooperation and European tax law
T2  - Oxford studies in European law
SN  - 9780191924699 (ebook) :
AV  - KJE7105 
U1  - 343.2404 23
PY  - 2021///
CY  - Oxford
PB  - Oxford University Press
KW  - Taxation
KW  - Law and legislation
KW  - European Union countries
N1  - This edition also issued in print: 2021; Includes bibliographical references and index; Specialized
N2  - 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 non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency
UR  - http://dx.doi.org/10.1093/oso/9780192898272.001.0001
ER  -