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Thesis

Direct taxation and the internal market: assessing possibilities for a more balanced integration

Abstract:

The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrat...

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Institution:
University of Oxford
Research group:
EU Law, Tax Law
Oxford college:
St Hilda's College
Department:
Social Sciences Division - Faculty of Law
Role:
Author

Contributors

Role:
Supervisor
Role:
Supervisor
Publication date:
2013
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
Oxford University, UK
URN:
uuid:3b286ca9-ae8c-4be7-92d3-6c3975c4dc19
Local pid:
ora:9522

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