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Building up the EU Revenue Side: But What Is a Tax in EU Law?
[journal article]
Abstract While the US Constitution expressly grants the federation the power to tax, Article 311 TFEU is silent on whether such power exists at the EU level. This contribution argues that the Union has the power to tax, provided that the chosen resources in the basket match the objectives and policies of the... view more
While the US Constitution expressly grants the federation the power to tax, Article 311 TFEU is silent on whether such power exists at the EU level. This contribution argues that the Union has the power to tax, provided that the chosen resources in the basket match the objectives and policies of the Union. Since the achievement of the internal market is a shared competence (Article 4 TFEU), the Union can decide the level of resources tailored to this goal. Although the Union has a broad power to tax under Article 311 TFEU to pursue its objectives and policies, the member states are still the "masters," able to decide the level of resources under the unanimity rule. To resolve this paradox, this contribution embraces a democratic legitimacy of EU taxes that grant the European Parliament the power to decide the revenue side of the EU budget. EU democratic taxes approved by the European Parliament could reaffirm the redistributive function of taxes, thereby allowing the redistribution of wealth from rich to poor.... view less
Keywords
EU; legitimacy; taxation; public budget; taxes; domestic market; tax policy
Classification
European Politics
Public Finance
Free Keywords
EU budget; EU fiscal capacity; EU internal market; EU taxation; Next Generation EU; democratic legitimacy
Document language
English
Publication Year
2023
Page/Pages
p. 17-27
Journal
Politics and Governance, 11 (2023) 4
Issue topic
Comparative Fiscal Federalism and the Post-Covid EU: Between Debt Rules and Borrowing Power
ISSN
2183-2463
Status
Published Version; peer reviewed