Enhanced cooperation; Financial transaction tax; European Union
Rocznik Integracji Europejskiej, Nr 9 (2015), s. 57-75
The Treaty of Amsterdam introduced the provisions concerning the establishment of enhanced
cooperation in the European Union that were not been applied for over a decade after its signing. The first time it happened was in 2010. The EU Council made a decision to establish
such a form of cooperation on two more occasions - most recently in 2013, on a financial transaction
tax (FTT). In this way, the enhanced cooperation has become a permanent and increasingly
important form of cooperation within the EU, helping to deepen the diversity o f integration
in the Union.
The paper aims to show the importance of the development of enhanced cooperation, including
in particular the subsequent decision to implement enhanced cooperation in the area of FTT,
for the functioning of the EU. To outline the context of this problem, the legal basis for enhanced
cooperation contained in the Treaties and the examples of integration diversity before 2010 are
synthetically indicated; the actions and decisions taken by the states and the EU institutions in
connection with the economic crisis, which also affected the diversity of integration in the EU,
are listed; and the two first cases of enhanced cooperation are briefly described. The most important
conclusions are contained in the final part of the study.