The balance of competences between the United Kingdom and the European Union: taxation

Yevgenyeva, Anzhela (2013) The balance of competences between the United Kingdom and the European Union: taxation. Project Report. Oxford University Centre for Business Taxation.

Abstract

In July 2012, the government of the United Kingdom (UK) initiated the Balance of Competence Review, which aims at examining the impact of the UK’s membership in the European Union (EU) on its national interests. The review covers several substantive areas of EU competence and is divided into four semesters. This submission has been written in response to the Call for Evidence in relation to tax matters, which was issued by the HM Treasury in November 2012 (Semester 1). The analysis draws attention to the problematic legal and practical issues in the division of competences between the EU and the UK in the field of taxation. It primarily focuses on direct taxation. However, many competence issues discussed in this evidence, such as those related to the procedural and substantive conditions defining the use of the enhanced cooperation procedure, apply equally in a wider tax policy context.

Item Type: Monograph (Project Report)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 23 May 2013 11:51
Last Modified: 23 Oct 2015 14:08
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4637

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