The project of a tax as an own resource of the European Union stems from dissatisfaction with the financial set-up of the EU, which has never had true financial autonomy. It also draws new and unexpected inspiration from the proposals for reforming the European budget, aimed at containing the crisis generated by the Covid-19 pandemic and supporting the economic recovery of the member states. In this context, an own tax would allow the Union greater financial autonomy, new own resources to support post-pandemic economic recovery, and greater visibility to European citizens. The essay outlines the possible legal basis and the essential features of a European corporate income tax, while highlighting the implementation perplexities related to the unanimity mechanism for its approval.
University of Milan La Statale, Italy - ORCID: 0000-0001-9506-360X
Chapter Title
Profili di un’imposta propria dell’Unione Europea
Authors
Daniele Canè
Language
Italian
DOI
10.36253/978-88-5518-591-2.10
Peer Reviewed
Publication Year
2022
Copyright Information
© 2022 Author(s)
Content License
Metadata License
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
Metadata License
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