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.
KU Leuven, Catholic University of Louvain, Belgium - ORCID: 0000-0002-7394-5705
University of Bari Aldo Moro, Italy - ORCID: 0000-0003-0108-9863
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
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