Solidarity in the European Union in the Time of COVID-19: Paving the Way for a Genuine EU Tax?
(2020) Intertax : international tax review — Vol. 48, n° 8/9, p. 743-753 (2020)
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- Abstract
- A study of the European Union financing structure shows a disjunction between the EU taxing powers and the rules determining the resources funding the EU budget. Such a disconnection has deep historical roots, however, currently constitutes an obstacle towards the achievement of a sustainable Economic and Monetary Union. At the same time, the emergence of the solidarity principle in EU law is tangible proof that, in certain circumstances, the European Union also has as one of its objectives to grant financial assistance to Member States in distress. However, from a legal perspective, the current institutional framework needs reform in order to effectively serve this purpose, considering the magnitude of the economic consequences of the current pandemic. In this context, the debate on the adoption of truly European taxes must be relaunched.
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Citations
Traversa, E., & Bizioli, G. (2020). Solidarity in the European Union in the Time of COVID-19: Paving the Way for a Genuine EU Tax? Intertax : international tax review, 48(8/9), 743-753. https://hdl.handle.net/2078.5/27315 (Original work published 2020)