Enhanced co-operation: a way forward for tax harmonisation in the EU?

Anzhela Cedelle ()
Additional contact information
Anzhela Cedelle: Oxford University Centre for Business Taxation

No 1533, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper examines the evolution of enhanced cooperation at the legislative and judicial levels and then identifies the challenges and opportunities created by these developments in the politically sensitive field of taxation. It starts by explaining how the Treaty provisions were gradually amended to simplify the application of enhanced cooperation. Following the Treaty of Lisbon, some scholars critically maintained that ¡®the procedural hurdles are still fairly high¡¯; yet, as this contribution shows, the process of ¡®liberalisation¡¯ continued through the lenient interpretation of the Treaty provisions on enhanced cooperation by the Court of Justice of the European Union. The first judgments demonstrate that the Court joined the Treaty makers in their attempt to make the procedure more workable. The downside of this development is that greater effectiveness has been achieved through the dilution of special safeguards envisaged by the EU Treaties with regard to the use of flexible regulatory instruments in European governance. The potential impact of these changes on the dynamics of tax integration in the EU is discussed in the final section.

Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sbs.ox.ac.uk/sites/default/files/Busine ... series-15/WP1533.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-15/WP1533.pdf [301 Moved Permanently]--> https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-15/WP1533.pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:btx:wpaper:1533

Access Statistics for this paper

More papers in Working Papers from Oxford University Centre for Business Taxation Contact information at EDIRC.
Bibliographic data for series maintained by Dongxian Guo ( this e-mail address is bad, please contact ).