| 000 | 01755nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c145361 _d145361 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220209165936.0 | ||
| 007 | ta | ||
| 008 | 220209t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_955819 _aPeeters, Bruno |
||
| 245 |
_aThe design of Covid-19 recovery contributions _btaxes or Social Security contributions? _c Bruno Peeters |
||
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aTo cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical overview will be given of the various sources of financing and expenditures of social security in the European Union (II). Subsequently, the question will be addressed to which extent the concept of social security contributions under European Union law interferes with the national definition of taxes (III). The most relevant rulings of the European Court of Justice (CJEU) in this respect will be discussed (IV) followed by a number of final considerations (V). | ||
| 650 |
_aPANDEMIAS _967998 |
||
| 650 |
_aCORONAVIRUS _967999 |
||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aINGRESOS FISCALES _947378 |
|
| 650 | 4 |
_aSEGURIDAD SOCIAL _948362 |
|
| 650 | 4 |
_aFINANCIACION _944260 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9166490 _oOP 2141-B/2021/5/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, n. 5-6, December 2021, p. 236-241 |
|
| 942 | _cART | ||