000			01622nab a2200241 c 4500
999			_c146630 _d146630
003			ES-MaIEF
005			20221026173009.0
007			ta
008			221026t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952090 _aEssers, Peter H. J.
245		0	_aHistory and future of EU taxation according to Frans Vanistendael _helectrónico _binspiration for a constructive and critical dialogue _c Peter Essers
500			_aResumen.
520			_aThis contribution deals with the history and future of EU taxation based on Frans Vanistendael’s legacy on European tax law, especially on his view on the history and future of EU taxation as expressed in numerous speeches and articles, analysing and commenting on developments in EU taxation and, in his eyes, challenges, unwanted standstill situations and obstacles. Vanistendael’s publications show a constant drive: he was concerned about the deficient decision-making process in the European Union mainly because of the requirement of unanimity for decisions affecting taxation. Also, he tirelessly pointed at the tax deficits that are obstacles to achieve an internal market and, after the introduction of the euro, an effective and sustainable economic and monetary union.
650			_aDERECHO COMUNITARIO EUROPEO _941975
650			_aDERECHO TRIBUTARIO _942375
650			_aPOLITICA FISCAL _948067
650			_aARMONIZACION FISCAL _931085
650			_aUNION EUROPEA _948644
700			_944751 _aVanistendael, Frans
773	0		_9168240 _oWTJ/2022/3 _tWorld Tax Journal _w(IEF)62814 _g v. 14, n. 3, 2022, p. 377-405
942			_cRE