Solidarity in the European Union in the time of COVID-19 paving the way for a genuine EU tax? Edoardo Traversa & Gianluigi Bizioli
By: Traversa, Edoardo
.
Contributor(s): Bizioli, Gianluigi.
Material type: 
ArticlePublisher: 2020Subject(s): POLITICA FISCAL | UNION EUROPEA | CORONAVIRUS
In:
Intertax volume 48, issues 8-9, August-September 2020, p. 743-753Summary: A study of the European Union financing structure shows a disjunction between the EU taxing powers and the rules determining the resources funding the EU budget. Such a disconnection has deep historical roots, however, currently constitutes an obstacle towards the achievement of a sustainable Economic and Monetary Union. At the same time, the emergence of the solidarity principle in EU law is tangible proof that, in certain circumstances, the European Union also has as one of its objectives to grant financial assistance to Member States in distress. However, from a legal perspective, the current institutional framework needs reform in order to effectively serve this purpose, considering the magnitude of the economic consequences of the current pandemic. In this context, the debate on the adoption of truly European taxes must be relaunched.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/8/9-7 (Browse shelf) | Available | OP 2141/2020/8/9-7 |
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| OP 2141/2020/8/9-4 The study of the BEPS 4 minimum standards as a legal transplant | OP 2141/2020/8/9-5 COVID-19 and beyond | OP 2141/2020/8/9-6 Tax and fiscal policy in response to the Coronavirus crisis | OP 2141/2020/8/9-7 Solidarity in the European Union in the time of COVID-19 | OP 2141/2020/8/9-8 Italy’s tax and fiscal policy measures at the time of the COVID-19 Crisis | OP 2141/2020/8/9-9 COVID-19 and taxation in southeastern europe | OP 2141/2021/1 Intertax |
Bibliografía
A study of the European Union financing structure shows a disjunction between the EU taxing powers and the rules determining the resources funding the EU budget. Such a disconnection has deep historical roots, however, currently constitutes an obstacle towards the achievement of a sustainable Economic and Monetary Union. At the same time, the emergence of the solidarity principle in EU law is tangible proof that, in certain circumstances, the European Union also has as one of its objectives to grant financial assistance to Member States in distress. However, from a legal perspective, the current institutional framework needs reform in order to effectively serve this purpose, considering the magnitude of the economic consequences of the current pandemic. In this context, the debate on the adoption of truly European taxes must be relaunched.
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