European Tax Integration: Law, Policy and Politics
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Combining law, policy and politics, this peer-reviewed book focuses on the status quo of European tax integration.
Why This Book?
This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters.
Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union.
This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.
European Tax Integration: Law, Policy and Politics
DOI: https://doi.org/10.59403/rtz11a
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European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics
DOI: https://doi.org/10.59403/rtz11a001
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Chapter 1: Trends and Facts in European Tax Integration: Harmonization and Coordination
DOI: https://doi.org/10.59403/rtz11a002
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Commentary on Chapter 1: Trends in European Direct Taxation: Tax Harmonization, State Aid and Case Law
DOI: https://doi.org/10.59403/rtz11a003
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Chapter 2: The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification
DOI: https://doi.org/10.59403/rtz11a004
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Commentary on Chapter 2: CCCTB Relaunch: Why a Destination-Based Model Would Not Work
DOI: https://doi.org/10.59403/rtz11a005
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Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament
DOI: https://doi.org/10.59403/rtz11a006
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Commentary on Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament
DOI: https://doi.org/10.59403/rtz11a007
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Chapter 4: Legitimacy in Decision-Making in Tax Law: Some Remarks on Taxation, Representation and Consent to Imposition
DOI: https://doi.org/10.59403/rtz11a008
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Chapter 5: Smaller versus Bigger Member States: How Can Their Voices and Goals Be Harmoniously Reconciled?
DOI: https://doi.org/10.59403/rtz11a009
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Commentary on Chapter 5: Smaller versus Bigger Member States: Applying the Political Science Research to the Tax Agenda
DOI: https://doi.org/10.59403/rtz11a010
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Chapter 6: Monitoring Decision-Making, Enforcement and Application of EU Tax Law: The Role of Intermediate Bodies and Lobbies
DOI: https://doi.org/10.59403/rtz11a011
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Commentary on Chapter 6: Enhancing the Legitimacy of EU Tax Policy and Law
DOI: https://doi.org/10.59403/rtz11a012
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Chapter 7: Conflicts of International Legal Frameworks: European Challenges in the Area of Tax Competition
DOI: https://doi.org/10.59403/rtz11a013
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Chapter 8: Level Playing Field versus Member States’ Direct Tax Policies: The State Aid (R)evolution
DOI: https://doi.org/10.59403/rtz11a014
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Commentary on Chapter 8: State Aid (R)evolution and Harmonization through the Back Door
DOI: https://doi.org/10.59403/rtz11a015
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Chapter 9: Direct Tax Consequences of a Member State Leaving the European Union: Brexit and European Integration
DOI: https://doi.org/10.59403/rtz11a016
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Commentary on Chapter 9: Preparing for Brexit: What Next for the United Kingdom?
DOI: https://doi.org/10.59403/rtz11a017
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Chapter 10: EU Fiscal Protectionism versus Free Movement of Capital: The Case of the ATAD CFC Categorical Model
DOI: https://doi.org/10.59403/rtz11a018
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Commentary on Chapter 10: EU Fiscal Protectionism versus Free Movement of Capital: The Case of the ATAD CFC Categorical Model
DOI: https://doi.org/10.59403/rtz11a019
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Chapter 11: The US-EU Tax Competition Saga: Gloves Are Off, No More Cloak and Dagger
DOI: https://doi.org/10.59403/rtz11a020
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Commentary on Chapter 11: The Difference between Tax Competition and Tax Protectionism
DOI: https://doi.org/10.59403/rtz11a021
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Chapter 12: The Limits on Tax Sovereignty Imposed by the Interpretation of Supranational Law
DOI: https://doi.org/10.59403/rtz11a022
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Commentary on Chapter 12: Anathema to the Internal Market
DOI: https://doi.org/10.59403/rtz11a023
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Chapter 13: Limits of National Tax Sovereignty and Primacy of Supranational Law
DOI: https://doi.org/10.59403/rtz11a024
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Commentary on Chapter 13: The Magic Triangle of Sovereignty, Cooperation and Transparency in International Taxation
DOI: https://doi.org/10.59403/rtz11a025
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Chapter 14: When EU Law and International Law Pursue Seemingly Contradictory Paths: A Mapping of Potential Conflicts in Tax Matters
DOI: https://doi.org/10.59403/rtz11a026
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Commentary on Chapter 14: Potential Areas of Conflict between EU Law and International Law: Food for Thought for Practitioners and Scientists
DOI: https://doi.org/10.59403/rtz11a027
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Chapter 15: The Right to Be Heard in European, International and Comparative Contexts
DOI: https://doi.org/10.59403/rtz11a028
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Commentary on Chapter 15: The Right to Be Heard in European, International and Comparative Contexts
DOI: https://doi.org/10.59403/rtz11a029
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Chapter 16: The Impact of the EU Anti-Tax Avoidance Package on the Exercise of National Tax Sovereignty
DOI: https://doi.org/10.59403/rtz11a030
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Commentary on Chapter 16: Does the Anti-Tax Avoidance Directive Involve a Positive Step towards the Completion of the Internal Market? Some Reflections in the Light of Linking Rules Addressing Hybrid Mismatches
DOI: https://doi.org/10.59403/rtz11a031
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Chapter 17: A Proposal for Harmonizing the Rules on the Allocation of Taxing Rights within the European Union and in Relations with Third Countries
DOI: https://doi.org/10.59403/rtz11a032
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Commentary on Chapter 17: Double Taxation and the Internal Market: No Simple Fix?
DOI: https://doi.org/10.59403/rtz11a033
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This book is part of the GREIT Series
Editor(s)
Pasquale Pistone is Academic Chairman of IBFD (the Netherlands), holder of a Jean Monnet ad personam Chair in European Tax Law and Policy at WU (Vienna University of Economics and Business) (Austria) and Professor honoris causa at the Ural State Law University and at the University of Cape Town.
Contributor(s)
Fabrizio Amatucci, Paolo Arginelli, María Cruz Barreiro Carril, Yariv Brauner, Cécile Brokelind, Irene J.J. Burgers, Anzhela Cédelle, Robert J. Danon, Lluís M. Fargas Mas, Lorenzo Del Federico, Menita Giusy De Flora, Maria Cecilia Fregni, Ricardo García Antón, Hans Gribnau, Francesco De Lillo, Omri Marian, Adolfo Martín Jiménez, João Félix Pinto Nogueira, Cora O’Brien, Belema Obuoforibo, Alice Pirlot, Pasquale Pistone, Luís Eduardo Schoueri, Pedro Guilherme Lindenberg Schoueri, María Teresa Soler Roch, Romero J.S. Tavares, Mario Tenore, Servaas van Thiel, Edoardo Traversa, Frans Vanistendael, Maarten Floris de Wilde and Peter J. Wattel.
