What legal basis for an EU tax?
Year: 2024
Type: article
Abstract: Article 311 TFEU is a correct legal basis for the introduction and design of an EU tax, due to the historical and teleological meaning of “own resources”, the capability of decisions to have normative content and the scope of its wording.However, when an EU tax has the dual goal of raising revenues for the EU budget and harmonizing the domestic tax systems of the Member States, there is a need for a supporting legal basis.
Source: Common Market Law Review
DOI: 10.54648/cola2024101
Author: Martha Caziero
Institution: Tilburg University
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4404688336