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Introduction

Kendrick, M. ORCID: 0000-0001-7707-0400 Introduction. In: Kendrick, M. ORCID: 0000-0001-7707-0400 (Ed.), Differentiated Integration in the EU: Harmonising EU Tax Law. . Cheltenham, UK: Edward Elgar Publishing.

Abstract

The perceptions of crisis and the need for revenue raising to fund the EU’s objectives, including the repayment of debt, are creating a new impetus for the study of differentiated integration in EU tax law. In order to address orthodox conceptions of Member State sovereignty in taxation this book will propose to conceptually clarify differentiated integration and improvements to the interpretation and therefore the workability of the legal mechanisms of differentiated integration in the EU legal order. The resulting research will demonstrate how the challenge of unanimity can be overcome by using the conceptually clarified flexibility, potentially in the status of a principle, to enact tax measures to raise revenue and repay the debt.

Publication Type: Book Section
Additional Information: This is a draft chapter. The final version will be available in Differentiated Integration in the EU: Harmonising EU Tax Law edited by Kendrick, M., to be published in 2025, Edward Elgar Publishing Ltd https://www.e-elgar.com/
Publisher Keywords: differentiated integration EU tax law, Member State sovereignty, debt repayment, revenue raising, tax policy
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe)
J Political Science > JX International law
K Law
K Law > KZ Law of Nations
Departments: The City Law School
The City Law School > Academic Programmes
The City Law School > Institute for the Study of European Laws
SWORD Depositor:
[thumbnail of AAM for CRO Introduction monograph Differentiated integration in the EU Harmonizing EU tax law.pdf] Text - Accepted Version
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