| 000 | 01550nab a2200253 c 4500 | ||
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| 999 |
_c146001 _d146001 |
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| 003 | ES-MaIEF | ||
| 005 | 20220615184213.0 | ||
| 007 | ta | ||
| 008 | 220615t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_922221 _aCordewener, Axel |
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| 245 | 0 |
_aEU budgetary reform and tax harmonization _bbecoming brothers in arms _c Axel Cordewener |
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| 520 | _aThis editorial discusses the ongoing COVID-19 crisis, which is bringing EU-wide harmonization of national tax systems and a reform of the EU budgetary system, in particular its financing through so-called ‘own resources’, closer together. The political compromise reached by the European Council in July 2020 was followed by a Council Decision and an Interinstitutional Agreement in December 2020, paving the way for the creation of new own resources. In 2021, the Commission has tabled several proposals both for new own resources and for the harmonization of direct taxes, with a first link between the two. Expectations are high that 2022 will become a decisive year for the future of the fiscal landscape within the EU. | ||
| 650 |
_aCORONAVIRUS _967999 |
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| 650 |
_aCRISIS ECONOMICAS _941525 |
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| 650 |
_aPRESUPUESTOS _948131 |
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| 650 |
_aPOLITICA FISCAL _948067 |
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| 650 |
_aREFORMA _910750 |
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| 650 |
_aARMONIZACION FISCAL _931085 |
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| 650 | 4 |
_948216 _aRECURSOS PROPIOS |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 773 | 0 |
_9167340 _oOP 2141-B/2022/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 2, April 2022, p. 64-71 |
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| 942 | _cART | ||