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The Future of EU Differentiated Integration: The Tax Microcosm

Kendrick, M. ORCID: 0000-0001-7707-0400 (2020). The Future of EU Differentiated Integration: The Tax Microcosm (City Law School Research Paper 2020/09). London, UK: City Law School, City, University of London.


The EU’s path of integration sees it adopt harmonising agendas in many areas of EU law. As they touch on areas of Member State sovereignty, these agendas are proving difficult to achieve, either without significant reform, or at all. As a consequence, the future development of EU law in the direction of continued integration is not certain. Differentiated integration may be the viable alternative. The research question this article therefore seeks to answer is: how far should harmonisation go in the EU? In answering this question, the adoption of a case study methodology allows for generalising from a specific example to the wider EU trajectory. Tax embodies the tensions between Member State sovereignty and EU law harmonising agendas, and in the context of the imperative to harmonise caused by the digitalisation of the economy, it is a microcosm. The tax microcosm demonstrates that there are limits to how far harmonisation can go in the EU, and that the future will likely see more differentiated integration.

Publication Type: Monograph (Working Paper)
Additional Information: This a draft paper accepted for publication in JICL. Copyright the authors, 2020.
Publisher Keywords: Digital Tax, Digital Services Tax, Tax Harmonisation, EU Integration, Differentiated Integration
Subjects: H Social Sciences > HF Commerce
J Political Science > JN Political institutions (Europe)
J Political Science > JX International law
J Political Science > JZ International relations
K Law > KD England and Wales
Departments: The City Law School > Academic Programmes
The City Law School > CLS Working Paper Series
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