EU budgetary reform and tax harmonization becoming brothers in arms Axel Cordewener
By: Cordewener, Axel
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Material type: 
ArticleSubject(s): CORONAVIRUS | CRISIS ECONOMICAS | PRESUPUESTOS | POLITICA FISCAL | REFORMA | ARMONIZACION FISCAL | RECURSOS PROPIOS | UNION EUROPEA
In:
EC Tax Review v. 31, n. 2, April 2022, p. 64-71Summary: This editorial discusses the ongoing COVID-19 crisis, which is bringing EU-wide harmonization of national tax systems and a reform of the EU budgetary system, in particular its financing through so-called ‘own resources’, closer together. The political compromise reached by the European Council in July 2020 was followed by a Council Decision and an Interinstitutional Agreement in December 2020, paving the way for the creation of new own resources. In 2021, the Commission has tabled several proposals both for new own resources and for the harmonization of direct taxes, with a first link between the two. Expectations are high that 2022 will become a decisive year for the future of the fiscal landscape within the EU.
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This editorial discusses the ongoing COVID-19 crisis, which is bringing EU-wide harmonization of national tax systems and a reform of the EU budgetary system, in particular its financing through so-called ‘own resources’, closer together. The political compromise reached by the European Council in July 2020 was followed by a Council Decision and an Interinstitutional Agreement in December 2020, paving the way for the creation of new own resources. In 2021, the Commission has tabled several proposals both for new own resources and for the harmonization of direct taxes, with a first link between the two. Expectations are high that 2022 will become a decisive year for the future of the fiscal landscape within the EU.
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