Traditional and Alternative Routes to European Tax Integration av Weber Dennis - 9789087220839

Traditional and Alternative Routes to European Tax Integration

Författare:	Weber Dennis
Titel:	Traditional and Alternative Routes to European Tax Integration
Utgivningsår:	2010
Omfång:	326 sid.
Förlag:	IBFD
ISBN:	9789087220839
Ämnesord:	Skatterätt , EU-rätt

Pris: 1220 SEK exkl. moms

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.
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.
The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation). The topics of the other GREIT conferences were: "Towards a Homogeneous EC Direct Tax Law", "The Acte Clair in EC Direct Tax Law" and "Legal Remedies in European Tax Law".