EU fiscal federalism: past, present, future

EU Fiscal Federalism examines the European Union's fiscal powers and responsibilities within the ever-evolving context of European integration. A group of esteemed international scholars outline the past, present, and future of EU fiscal federalism, including the relationship between the Europe...

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Weitere Verfasser: Hinarejos, Alicia (HerausgeberIn), Schütze, Robert (HerausgeberIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Oxford Oxford University Press 2023
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Online-Zugang:DE-706
Zusammenfassung:EU Fiscal Federalism examines the European Union's fiscal powers and responsibilities within the ever-evolving context of European integration. A group of esteemed international scholars outline the past, present, and future of EU fiscal federalism, including the relationship between the European Union and its Member States in this critical area.
Cover -- Half-Title -- Title -- Copyright -- Summary Contents -- Contents -- Acknowledgements -- Table of Cases -- List of Abbreviations -- List of Contributors -- Introduction: EU Fiscal Federalism -- PART I: THE INTERNAL MARKET OF THE UNION -- 1. Fiscal Barriers in the Internal Market -- I. Introduction -- II. Goods: Two Treaty Texts, Two Constitutional Regimes -- A. Regulatory Measures: Article 34 and the Federal Market Model -- B. Fiscal Measures: Article 110 and the International Market Model -- 1. National Fiscal 'Sovereignty' and the Host State Principle -- 2. Value Added Tax and Double Taxation: Exception to the Rule -- III. Persons, Services, Capital: One Treaty Text, Two Judicial Regimes -- A. National Taxation and Double Taxation: Which Market Model? -- B. Tax Treaties between Member States: A Most-.Favoured-.Nation Principle? -- IV. Fiscal Exceptionalism and Its Constitutional Reasons -- 2. Tax Powers and the EU State Aid Regime -- I. Introduction -- II. The Relevance of State Aid Law to Business Taxation -- A. The Vertical Dimension: Geographic Selectivity -- B. The Horizontal Dimension: Material Selectivity -- C. The Commission's Actions against Harmful Tax Competition -- III. State Aid Control and Tax Competition: Harmonization by Stealth? -- A. The Internal Market Rationale and the Purpose of State Aid Control -- B. State Aid Control in a Functional Perspective -- C. Tax Rulings and the Notion of 'Selective Advantage' -- D. Harmonization by Stealth? -- IV. Rule of Law Concerns -- V. Conclusion -- 3. The Harmonization of Indirect Taxes -- I. Origin and Importance of Indirect Taxes in Europe -- II. Justifications for and against Indirect Tax Harmonization in the European Union -- III. Legal Basis and Purpose of Indirect Tax Harmonization in the EU Treaties: The Relationship with the Customs Union and the Internal Market.
"Fiscal federalism refers to the division or distribution of fiscal powers between different levels of government. In the context of the European Union, it provides a framework to explore the foundations and evolution of the Union's (limited) fiscal powers across different areas of EU competence. The European Union is often seen as a legislative giant on clay feet, and one of the principal reasons for this feebleness is the lack of a significant fiscal capacity at the Union level. In the long term, the current state of affairs may prove itself unsustainable, in light of the need to ensure the macroeconomic stability of the euro area and of calls to transfer further re-distributional tasks to the European level. The ongoing - and highly topical - discussion on greater fiscal union has taken place mostly within the realm of the EU's Economic and Monetary Union (EMU). This discussion should, however, be seen as a part of a bigger picture and in historical perspective; one that also takes into account the role of fiscal matters in other areas of EU competence"--
Beschreibung:Description based on publisher supplied metadata and other sources
Beschreibung:1 Online-Ressource (xviii, 296 Seiten)
ISBN:9780192569721