Contained in:
Book Chapter

La riforma delle risorse proprie e la possibile introduzione di un tributo europeo

  • Edoardo Traversa
  • Stefania Lotito Fedele

In the European Union, negotiations on the financial perspectives and the determination of the Union's own resources focus mainly on the amount of the individual states' contributions, and much less on the Union's fiscal competence. This weakens the Union's ability to conduct ambitious long-term policies, potentially mortgaging its very raison d'être. Recent developments related to the COVID-19 crisis (and beyond) seem to open a window for future changes. The European tax is an issue that provokes a wide debate at both the European and national levels, and not only of a political nature, between sovereignists and federalists, but also on the technical-legal-constitutional modalities that such a change would imply. For this reason, it is useful to present a structured analysis first of the financial instruments assigned to the EU, then of a reform of own resources and, finally, of the possibility of envisaging the birth of a European tax, albeit with an awareness of the limits of such a reform with regard to the current constitutional set-up of the European Union. Consequently, it will also be necessary to ask what kind of tax would be appropriate for this purpose.

  • Keywords:
  • Own resources; Economic and Monetary Union; national responsibility; European solidarity,
+ Show More

Edoardo Traversa

KU Leuven, Catholic University of Louvain, Belgium - ORCID: 0000-0002-7394-5705

Stefania Lotito Fedele

University of Bari Aldo Moro, Italy - ORCID: 0000-0003-0108-9863

  1. Anastopoulos, J. 1979. Les aspects financiers du fédéralisme. Parigi: L.G.D.J.
  2. Ardant, A. 1976. Histoire financière de l’Antiquité à nos jours. Parigi: Gallimard.
  3. Bizioli, O. 2022. “Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea.” In Pago, dunque sono (cittadino europeo). Il futuro dell’U.E. tra responsabilità fiscale, solidarietà e nuova cittadinanza europea, a cura di Campus, M., Do
  4. Bizioli, O. 2022. “Profili di un’imposta propria dell’Unione Europea.” In Pago, dunque sono (cittadino europeo). Il futuro dell’U.E. tra responsabilità fiscale, solidarietà e nuova cittadinanza europea, a cura di Campus, M., Dorigo S., Federico V., e N. L
  5. Casado Ollero, G. 2001. “L’ordinamento comunitario e l’ordinamento tributario interno.” In Amatucci, A. Trattato di diritto tributario, Annuario, 505-63. Padova: CEDAM.
  6. Cattoir, P. 2009. Options for an EU financing reform. Parigi: Notre Europe.
  7. Dafflon, B. 2001-02. “Théorie de la décentralisation et du fédéralisme financier.” In Cours de Finances publiques II. Université de Fribourg (Suisse).
  8. Dastoli, P. V. 2020. Un progetto, un metodo e un’agenda per non sciogliere l’Unione Europea. Roma: Castelvecchi.
  9. De Bùrca, G. 2002. “Unpacking the Concept of Discrimination in EC and International Trade Law.” In The Law of the Single European Market, Unpacking the Premises, a cura di C. Barnard, e J. Scott. 181-196. Oxford: Hart Publishing.
  10. De Feo, A., e B. Laffan. 2016. “EU Own Resources: Momentum for a Reform?.” European University Institute <http://ec.europa.eu/budget/mff/hlgor/library/selected-readings/01-DOC-COMM-EUORMomentumForReform-EUIDeFeoLaffan-Feb2016.pdf> (03-2021).
  11. Faria, A. G. A. 1995. “Tax coordination and harmonisation.” In Tax policy handbook, a cura di P. Shome. Washington D. C.: IMF.
  12. Fontana, O. 2022. “Tra solidarietà europea e responsabilità nazionali: la tutela dei beni pubblici europei.” In Pago, dunque sono (cittadino europeo). Il futuro dell’U.E. tra responsabilità fiscale, solidarietà e nuova cittadinanza europea, a cura di Camp
  13. Hamilton, A. 1787a. The Federalist Papers 21.
  14. Hamilton, A. 1787b. The Federalist Papers 22.
  15. Kofler, G. 2020. “EU power to tax: Competences in the area of direct taxation.” In Research Handbook on European Union Taxation Law, a cura di C. H. J. I. Panayi, W. Haslehner, e E. Traversa. 11-50. Cheltenham e Northampton: Edward Elgar.
  16. Kube, H. 2020. “Lehren aus Karlsruhe - die EU-Finanzierung weiterdenken.” VerfBlog, 17 maggio 2020 <https://verfassungsblog.de/lehren-aus-karlsruhe-die-eu-finanzierung-weiterdenken> (03-2021).
  17. Lang, M, a cura di. 2008. EU-Tax. Vienna: Linde Verlag.
  18. Lang, M., et al., a cura di. 2008. Introduction to European Tax Law on Direct Taxation. Londra:  Spiramus Press.
  19. Lyons, T. 2018³. EU Customs Law. Oxford: OUP.
  20. Majocchi, A. 1987. “Le fédéralisme fiscal et la fonction redistributive. Le cas de la Communauté européenne.” Revue française de finances publiques 20: 137-55.
  21. Majocchi, A. 2022. “Una fiscalità europea per uno sviluppo equo e sostenibile.” In Pago, dunque sono (cittadino europeo). Il futuro dell’U.E. tra responsabilità fiscale, solidarietà e nuova cittadinanza europea, a cura di Campus, M., Dorigo S., Federico V
  22. Musgrave, R. A., e P. B. Musgrave. 1986. Public Finance in Theory and Practice. New York: McGraw-Hill.
  23. Oates, W. E. 2002. “Fiscal federalism and European Union: some reflections.” In Il futuro dei sistemi di welfare nazionali tra integrazione europea e decentramento regionale. coordinamento, competizione, mobilità, XIV conferenza della Società italiana di
  24. Perissich, R. “postilla di Riccardo Perissich.” In Russo, E. “I beni pubblici europei (con una postilla di Riccardo Perissich).” <http://www.astrid-online.it/static/upload/protected/Russ/Russo_I-beni-pubblici-europei_postilla-Perissich.pdf> (03-2021).
  25. Prus’homme, R. 1985. “Fédéralisme fiscal et politiques sociales.” In Public finance and social policy: Proceedings of the 39th Congress of the International Institute of Public Finance, Budapest, 1983: 339-53. Detroit: WSU Press.
  26. Ross, M. L. 2004. “Does Taxation Lead to Representation.” British journal of political science 2: 229-249.
  27. Russo, E. “I beni pubblici europei (con una postilla di Riccardo Perissich).” <http://www.astrid-online.it/static/upload/protected/Russ/Russo_I-beni-pubblici-europei_postilla-Perissich.pdf> (03-2021).
  28. Schratzenstaller, M., Krenek A., Nerudová D., e M. Dobranschi. 2016. “EU Taxes as Genuine Own Resource to Finance the EU Budget: Pros, Cons and Sustainability-oriented Criteria to Evaluate Potential Tax Candidates.” FairTax Working Paper 3, giugno 2016 <h
  29. Seer, R. 2008. “Le fonti del diritto comunitario ed il loro effetto sul diritto tributario.” In Per una costituzione fiscale europea, a cura di A. Di Pietro: 31-52. Padova: CEDAM.
  30. Ter-Minassian, T. 1997. Fiscal federalism in theory and practice. Washington: IMF.
  31. Traversa, E. 2008. “National report: Belgium.” In EU-Tax, a cura di M. Lang: 49-72. Vienna: Linde Verlag.
  32. Traversa, E. 2010. L’autonomie fiscale des Régions et des collectivités locales des Etats membres face au droit communautaire. Bruxelles: Larcier.
  33. Stancanelli, P. 2005. “Le competenze dell’Unione Europea.” In Colucci, M. e S. Sica, L’unione europea - Principi-Istituzioni, Politiche, Costituzione: 17-33. Bologna: Zanichelli.
  34. Traversa, E., e G. Bizioli. 2020. “Solidarity in the European Union in the time of COVID-19: paving the way for a genuine EU tax?.” Intertax 8/9: 743-753.
  35. Vanistendael, F. 2010. “The Crisis: A Window of Necessity for EU Taxation.” European Taxation 9: 394-401.
  36. Vanistendael, F. 2011. “Revisiting Taxation in the Wake of the Crisis: between national fiscal sovereignty and tax harmonisation.” Madariaga Paper 3.
PDF
  • Publication Year: 2022
  • Pages: 117-142
  • Content License: CC BY 4.0
  • © 2022 Author(s)

XML
  • Publication Year: 2022
  • Content License: CC BY 4.0
  • © 2022 Author(s)

Chapter Information

Chapter Title

La riforma delle risorse proprie e la possibile introduzione di un tributo europeo

Authors

Edoardo Traversa, Stefania Lotito Fedele

Language

Italian

DOI

10.36253/978-88-5518-591-2.08

Peer Reviewed

Publication Year

2022

Copyright Information

© 2022 Author(s)

Content License

CC BY 4.0

Metadata License

CC0 1.0

Bibliographic Information

Book Title

Pago, dunque sono (cittadino europeo)

Book Subtitle

Il futuro dell’UE tra responsabilità fiscale, solidarietà e nuova cittadinanza europea

Editors

Mauro Campus, Stefano Dorigo, Veronica Federico, Nicole Lazzerini

Peer Reviewed

Number of Pages

196

Publication Year

2022

Copyright Information

© 2022 Author(s)

Content License

CC BY 4.0

Metadata License

CC0 1.0

Publisher Name

Firenze University Press

DOI

10.36253/978-88-5518-591-2

ISBN Print

978-88-5518-590-5

eISBN (pdf)

978-88-5518-591-2

eISBN (epub)

978-88-5518-592-9

eISBN (xml)

978-88-5518-593-6

Series Title

Studi e saggi

Series ISSN

2704-6478

Series E-ISSN

2704-5919

193

Fulltext
downloads

175

Views

Export Citation

1,361

Open Access Books

in the Catalogue

2,368

Book Chapters

3,870,371

Fulltext
downloads

4,536

Authors

from 943 Research Institutions

of 66 Nations

67

scientific boards

from 357 Research Institutions

of 43 Nations

1,249

Referees

from 381 Research Institutions

of 38 Nations