Challenges Facing Member States and Candidate Countries of the European Union in the Field of Taxation

With introduction by Jacques Malherbe.

The Copenhagen criteria are the essential conditions which Candidate Countries must satisfy in order to become Member States. Even in the absence of taxation issues the negotiation process presents numerous challenges and requires the mobilisation of the intellectual and physical potential of all stakeholders, such as representatives of the legislative power, the executive power, the judiciary, academic circles, business, etc.

The information outlined in the present book aim at strengthening the role of academic circles in addressing the challenges facing Member States and Candidate Countries of the EU in the Field of Taxation and Financial Law and at assisting in the accession processes of Candidate Countries. The contents allow quick and easy access to essential information. The subject matter is complex and multifaceted and the study does not claim to be exhaustive. The book is a handy reference tool for students, tax practitioners, representatives of the judiciary, business and tax administrations. This is a book for lawyers written by a lawyers, but it can be used also by non-lawyers.