What legal basis for an EU tax?

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.

Authors

Publication Details

Journal
Common Market Law Review
Published
2024-11-25
DOI
https://doi.org/10.54648/cola2024101
Citations
2
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
1.89
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article

What legal basis for an EU tax?

M. Caziero
2 citations
Common Market Law Review
Taxation and Legal Issues
1.89
article

What legal basis for an EU tax?

M. Caziero
article en
2 citations

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.

Common Market Law ReviewVol. 61(Issue 6)
Openalex Percentile: Top 11%
Taxation and Legal Issues
1.89
DOIOpen Access PDFOpenAlex
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What legal basis for an EU tax? — M. Caziero · Common Market Law Review (2024) | TGRS Research Map | TGRS