Právní aspekty návrhu na zavedení daně z finančních transakcí
Legal Aspects of the Proposal of Introduction of a Financial Transactions Tax
Author(s): Lenka PítrováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: financial transaction tax; enhanced co-operation; substantial and procedural conditions of enhanced co-operation
Summary/Abstract: The author presents the case of a currently pending proposal for enhanced cooperation in the case of financial transaction tax (“FTT”). A detailed legal analysis of the current case of FTT shows, as the author proves, that in many ways it is going to be a precedent case for identification and interpretation of conditions for initiation of the enhanced cooperation set by the primary law, especially with regard to the Court of Justice of the EU. The final summary is then devoted to consideration of the potential of the concept of enhanced cooperation in the debate on the future of the European Union and its possible variability.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 59/2013
- Issue No: 3
- Page Range: 139-150
- Page Count: 12
- Language: Czech