The integration of european business law B. Outlook......................................................................................................................................348 1. Draft texts.......................................................................................................................... 348 2. Subjects for consideration .................................................................................. 349 X. Intellectual property law..........................................................................................351 A. The acquis ..............................................................................................................................351 1. Substantive laws .......................................................................................................... 352 a) Directives ...................................................................................................................... 352 b) Regulations.................................................................................................................. 355 2. Procedural laws............................................................................................................ 356 B. Outlook......................................................................................................................................359 1. Substantive rights ...................................................................................................... 359 a) The search for an EU copyright...................................................................... 359 b) The failure of the EU patent .............................................................................. 362 c) The status of employee inventors needs further harmonisation .......................................................................................... 365 2. Procedural rights ........................................................................................................ 367 XI. Social law ...............................................................................................................................371 A. The acquis ..............................................................................................................................371 1. Fields covered by EU social law .................................................................... 372 2. Fields that are not harmonised ...................................................................... 372 B. Outlook......................................................................................................................................373 1. The recognition of the social dimension of immigration law..................................................................................................... 373 2. The constitutionalisation of social rights............................................... 374 3. The introduction and/or strengthening of counterweights to economic freedoms ............................................. 374 XII. Tax law ....................................................................................................................................377 A. The acquis ..............................................................................................................................377 1. Harmonisation of indirect taxes .................................................................... 377 a) Harmonisation of turnover taxes ................................................................... 378 b) Harmonisation of taxes on the raising of capital ................................. 379 390