This book investigates the legal and economic implications of the enhanced cooperation mechanism within the framework of European Union tax law. Caroline Heber, a scholar specializing in international and European tax law, analyzes how this mechanism functions as a hybrid between national legislation and uniform EU law. The text argues that while enhanced cooperation fosters harmonization among participating states, it simultaneously risks creating trade barriers that challenge the integrity of the internal market.

Legal scholars and tax practitioners recognize this work as a rigorous examination of the intersection between EU integration and fiscal policy. The text is noted for its academic density and its contribution to the ongoing debate regarding the balance of power between participating and non-participating member states.