000			01653nab a2200241 c 4500
999			_c142572 _d142572
003			ES-MaIEF
005			20220519132213.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_959980 _aTraversa, Edoardo
245	0	0	_aSolidarity in the European Union in the time of COVID-19 _bpaving the way for a genuine EU tax? _c Edoardo Traversa & Gianluigi Bizioli
260			_c2020
504			_aBibliografía
520			_aA 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.
650		4	_aPOLITICA FISCAL _948067
650		4	_aUNION EUROPEA _948644
650		4	_aCORONAVIRUS _967999
700			_950337 _aBizioli, Gianluigi
773	0		_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g volume 48, issues 8-9, August-September 2020, p. 743-753
942			_cART