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Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
Writing a book on European Union (EU) tax law was never going to be an easy task, not only due to the diversity of areas covered by this subject but also as a result of the fast-paced changes in the area. EU tax law is perhaps one of the most dynamic areas of EU law. Notwithstanding de minimis harmonisation, for direct taxation, and more extensive framework-style harmonisation, for indirect taxation, the combined effect of the Commission’s integrationist leanings with taxpayer proactiveness and the pursuit of litigation has led to the development of an impressive array of legal principles. Being supreme law, these principles permeate domestic tax systems and shape domestic tax rules, in variable intensities and with variable preemptive effects.
Edited by Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
Edited by Isabelle Bosse-Platière and Cécile Rapoport
Tawhida Ahmed and Elaine Fahey
This project has asked contributors to undertake a critical review of the ideas of justice and injustice as they relate to Brexit. The book has asked whose justice is affected by Brexit? What justice is affected by Brexit? What does a just society look like? Whether Brexit is perceived as one of justice or injustice is related strongly to our perspective of the kind of British, European and global society we want and envisage. This project has also asked how can a ‘just’ Brexit be evaluated from an intellectual and methodological perspective, in order to assess our understanding of whether and how national and global governance affect the pursuance of a just society? This has been underpinned by the unique circumstance of Brexit, which concerns the situation of withdrawal from globalisation, or more specifically, an exit of a state from an international organisation. The diverse contributions in the book have been useful in enabling the book to make some observations about the ways in which the topic of Brexit is approached, and what this may expose about our use of frameworks, concepts and methodologies of (legal) research on Brexit.