History and future of EU taxation according to Frans Vanistendael electrónico inspiration for a constructive and critical dialogue Peter Essers
By: Essers, Peter H. J
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Contributor(s): Vanistendael, Frans.
Material type: 
ArticleSubject(s): DERECHO COMUNITARIO EUROPEO | DERECHO TRIBUTARIO | POLITICA FISCAL | ARMONIZACION FISCAL | UNION EUROPEA
In:
World Tax Journal v. 14, n. 3, 2022, p. 377-405Summary: This contribution deals with the history and future of EU taxation based on Frans Vanistendael’s legacy on European tax law, especially on his view on the history and future of EU taxation as expressed in numerous speeches and articles, analysing and commenting on developments in EU taxation and, in his eyes, challenges, unwanted standstill situations and obstacles. Vanistendael’s publications show a constant drive: he was concerned about the deficient decision-making process in the European Union mainly because of the requirement of unanimity for decisions affecting taxation. Also, he tirelessly pointed at the tax deficits that are obstacles to achieve an internal market and, after the introduction of the euro, an effective and sustainable economic and monetary union.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2022/3-5 (Browse shelf) | Available | WTJ/2022/3-5 |
Resumen.
This contribution deals with the history and future of EU taxation based on Frans Vanistendael’s legacy on European tax law, especially on his view on the history and future of EU taxation as expressed in numerous speeches and articles, analysing and commenting on developments in EU taxation and, in his eyes, challenges, unwanted standstill situations and obstacles. Vanistendael’s publications show a constant drive: he was concerned about the deficient decision-making process in the European Union mainly because of the requirement of unanimity for decisions affecting taxation. Also, he tirelessly pointed at the tax deficits that are obstacles to achieve an internal market and, after the introduction of the euro, an effective and sustainable economic and monetary union.
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