The market distortion provisions of Articles 116-117 TFEU an alternative route to qualified majority voting in tax matters? Martijn Nouwen
By: Nouwen, Martijn
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Material type: 
ArticlePublisher: 2021Subject(s): POLITICA FISCAL | ARMONIZACION FISCAL | MERCADO | UNION EUROPEA | LEGISLACION COMUNITARIA
In:
Intertax v. 49, n. 1, January 2021, p. 14-28Summary: The European Commission is currently exploring how to make full use of the market distortion provisions of Article 116-117 TFEU to end prolonged veto deadlocks in tax matters and to fully deliver on the EU’s fair tax agenda. This article sets out why the market distortion rules do not seem appropriate for any far-reaching EU tax integration initiatives. However, they could complement the diplomatic EU Code of Conduct Group’s work, and the Commission’s use of the State aid rules, in addressing national market distorting tax measures and tax ruling practices of Member States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/1-3 (Browse shelf) | Available | OP 2141/2021/1-3 |
Resumen.
The European Commission is currently exploring how to make full use of the market distortion provisions of Article 116-117 TFEU to end prolonged veto deadlocks in tax matters and to fully deliver on the EU’s fair tax agenda. This article sets out why the market distortion rules do not seem appropriate for any far-reaching EU tax integration initiatives. However, they could complement the diplomatic EU Code of Conduct Group’s work, and the Commission’s use of the State aid rules, in addressing national market distorting tax measures and tax ruling practices of Member States.
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