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Edward Elgar Publishing Differentiated Integration in the EU and Harmonizing EU Tax Law (Elgar Studies in European Law and Policy)

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£90.00 £74.06 £77.54 £81.02 £84.49 £87.97 £91.45 25 July 2026 09 August 2026 24 August 2026 08 September 2026 24 September 2026
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Price distribution over 62 days • 4 price levels

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4 days · current 40 days 16 days 2 days 0 10 20 30 40 £76 £77 £78 £90 Days at Price

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Most common price: £77 (40 days, 64.5%)

Price range: £76 - £90

Price levels: 4 different prices over 62 days

Description

With perceptions of crisis and the need for the EU to fund its objectives, including debt repayment, becoming increasingly important, this timely book considers the potential of EU tax law for revenue raising. Previous attempts to harmonize EU tax law have been impacted by questions over State sovereignty and EU competence in matters of taxation. In response, this book makes suggestions to clarify the concept of differentiated integration and to reinterpret some of its legal mechanisms to make both more conceptually accessible and practically useful. The book demonstrates how the challenge of unanimity, including the unanimity voting threshold, 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 debt. Kendrick concludes that the two interrelated imperatives of the perception of crisis and revenue raising should act as a catalyst for a recalibration of differentiated integration in EU tax law to avoid an increase in EU dependency on Member State national budgets. This book provides a crucial read for legal scholars, policymakers, and practitioners working at the intersection of EU law, tax law, fiscal policy, and the EU’s own resources.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
24 October 2025
Listed Since
02 June 2025

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