000			01390nab a2200241 c 4500
999			_c143874 _d143874
003			ES-MaIEF
005			20210414124932.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_962454 _aNouwen, Martijn
245		4	_aThe market distortion provisions of Articles 116-117 TFEU _ban alternative route to qualified majority voting in tax matters? _c Martijn Nouwen
260			_c2021
500			_aResumen.
520			_aThe 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.
650		4	_aPOLITICA FISCAL _948067
650		4	_931085 _aARMONIZACION FISCAL
650		4	_947725 _aMERCADO
650		4	_948644 _aUNION EUROPEA
650		4	_942805 _aLEGISLACION COMUNITARIA
773	0		_9164652 _oOP 2141/2021/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 1, January 2021, p. 14-28
942			_cART