000			01906nab a2200241 c 4500
999			_c144497 _d144497
003			ES-MaIEF
005			20220909192105.0
007			ta
008			210805t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967384 _aGruson, John
245	1	4	_aThe comitology proposal _bshifting the legislative balances in EU VAT _c John Gruson & Madeleine Merkx
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn this article the authors address the proposal to transform the status of the VAT Committee into a "comitology committee" tabled by the European Commission in December 2020. The proposal basically confers implementation powers to the Commission via comitology in the area of EU Value Added Tax. If adopted by the EU Member States, this would lead to a groundbreaking situation in which for the first time in the area of taxation the decision-making based on unanimity of EU Member States is dropped in an area that does directly affect the EU Member States' national tax revenues. The authors take this opportunity to explain the function and the consequences of the comitology procedure. After describing the core of the proposal, the authors pay a visit to other legislative areas in taxation where the comitology procedures apply before they dive deep into the scope of the powers granted under the proposal and reach a conclusion. The authors doubt whether the proposal will be adopted and whether EU Member States are prepared to confer more powers to the European Commission.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948085 _aPOTESTAD LEGISLATIVA
650		4	_951249 _aUNION EUROPEA
700	1		_aMerkx, Madeleine _969982
773	0		_9165343 _oOP 2141-B/2021/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 3, June 2021, p. 99-110 _s
942			_cART