Enhanced Cooperation and European Tax Law
Publisher: Oxford University Press
Published: 2021
Language: eng
Number of pages: 519
ISBN-13: 9780192898272
Description: The book explores the hybrid nature of enhanced cooperation law between the law of single Member States and secondary EU law. Furthermore, it identifies the limits to and challenges of enhanced cooperation law-making, and explains how State aid law provisions should be applied to enhanced cooperation laws. The book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.