European Tax Integration: Law, Policy and Politics

Type Book

Series

GREIT Series

Editor(s)

Pasquale Pistone

Date of publication

September 2018

DOI https://doi.org/10.59403/rtz11a

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European Tax Integration: Law, Policy and Politics

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.

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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.
















European Tax Integration: Law, Policy and Politics: https://doi.org/10.59403/rtz11a
European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics: https://doi.org/10.59403/rtz11a001
Chapter 1: Trends and Facts in European Tax Integration: Harmonization and Coordination: https://doi.org/10.59403/rtz11a002
Commentary on Chapter 1: Trends in European Direct Taxation: Tax Harmonization, State Aid and Case Law: https://doi.org/10.59403/rtz11a003
Chapter 2: The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification: https://doi.org/10.59403/rtz11a004
Commentary on Chapter 2: CCCTB Relaunch: Why a Destination-Based Model Would Not Work: https://doi.org/10.59403/rtz11a005
Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament: https://doi.org/10.59403/rtz11a006
Commentary on Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament: https://doi.org/10.59403/rtz11a007
Chapter 4: Legitimacy in Decision-Making in Tax Law: Some Remarks on Taxation, Representation and Consent to Imposition: https://doi.org/10.59403/rtz11a008
Chapter 5: Smaller versus Bigger Member States: How Can Their Voices and Goals Be Harmoniously Reconciled?: https://doi.org/10.59403/rtz11a009
Commentary on Chapter 5: Smaller versus Bigger Member States: Applying the Political Science Research to the Tax Agenda: https://doi.org/10.59403/rtz11a010
Chapter 6: Monitoring Decision-Making, Enforcement and Application of EU Tax Law: The Role of Intermediate Bodies and Lobbies: https://doi.org/10.59403/rtz11a011
Commentary on Chapter 6: Enhancing the Legitimacy of EU Tax Policy and Law: https://doi.org/10.59403/rtz11a012
Chapter 7: Conflicts of International Legal Frameworks: European Challenges in the Area of Tax Competition: https://doi.org/10.59403/rtz11a013
Chapter 8: Level Playing Field versus Member States’ Direct Tax Policies: The State Aid (R)evolution: https://doi.org/10.59403/rtz11a014
Commentary on Chapter 8: State Aid (R)evolution and Harmonization through the Back Door: https://doi.org/10.59403/rtz11a015
Chapter 9: Direct Tax Consequences of a Member State Leaving the European Union: Brexit and European Integration: https://doi.org/10.59403/rtz11a016
Commentary on Chapter 9: Preparing for Brexit: What Next for the United Kingdom?: https://doi.org/10.59403/rtz11a017
Chapter 10: EU Fiscal Protectionism versus Free Movement of Capital: The Case of the ATAD CFC Categorical Model: https://doi.org/10.59403/rtz11a018
Commentary on Chapter 10: EU Fiscal Protectionism versus Free Movement of Capital: The Case of the ATAD CFC Categorical Model: https://doi.org/10.59403/rtz11a019
Chapter 11: The US-EU Tax Competition Saga: Gloves Are Off, No More Cloak and Dagger: https://doi.org/10.59403/rtz11a020
Commentary on Chapter 11: The Difference between Tax Competition and Tax Protectionism: https://doi.org/10.59403/rtz11a021
Chapter 12: The Limits on Tax Sovereignty Imposed by the Interpretation of Supranational Law: https://doi.org/10.59403/rtz11a022
Commentary on Chapter 12: Anathema to the Internal Market: https://doi.org/10.59403/rtz11a023
Chapter 13: Limits of National Tax Sovereignty and Primacy of Supranational Law: https://doi.org/10.59403/rtz11a024
Commentary on Chapter 13: The Magic Triangle of Sovereignty, Cooperation and Transparency in International Taxation: https://doi.org/10.59403/rtz11a025
Chapter 14: When EU Law and International Law Pursue Seemingly Contradictory Paths: A Mapping of Potential Conflicts in Tax Matters: https://doi.org/10.59403/rtz11a026
Commentary on Chapter 14: Potential Areas of Conflict between EU Law and International Law: Food for Thought for Practitioners and Scientists: https://doi.org/10.59403/rtz11a027
Chapter 15: The Right to Be Heard in European, International and Comparative Contexts: https://doi.org/10.59403/rtz11a028
Commentary on Chapter 15: The Right to Be Heard in European, International and Comparative Contexts: https://doi.org/10.59403/rtz11a029
Chapter 16: The Impact of the EU Anti-Tax Avoidance Package on the Exercise of National Tax Sovereignty: https://doi.org/10.59403/rtz11a030
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: https://doi.org/10.59403/rtz11a031
Chapter 17: A Proposal for Harmonizing the Rules on the Allocation of Taxing Rights within the European Union and in Relations with Third Countries: https://doi.org/10.59403/rtz11a032
Commentary on Chapter 17: Double Taxation and the Internal Market: No Simple Fix?: https://doi.org/10.59403/rtz11a033