The Resource EU budgetary reform and tax harmonization : becoming brothers in arms

EU budgetary reform and tax harmonization : becoming brothers in arms

Label
EU budgetary reform and tax harmonization : becoming brothers in arms
Title
EU budgetary reform and tax harmonization : becoming brothers in arms
Creator
Subject
Language
eng
Summary
This editorial discusses the ongoing COVID-19 crisis, which is bringing EU-wide harmonization of national tax systems and a reform of the EU budgetary system, in particular its financing through so-called ‘own resources’, closer together. The political compromise reached by the European Council in July 2020 was followed by a Council Decision and an Interinstitutional Agreement in December 2020, paving the way for the creation of new own resources. In 2021, the Commission has tabled several proposals both for new own resources and for the harmonization of direct taxes, with a first link between the two. Expectations are high that 2022 will become a decisive year for the future of the fiscal landscape within the EU
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 31 (2022), no. 2 ; p. 64-71
http://library.link/vocab/creatorName
Cordewener, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • European Union
  • tax reform
  • waste tax
  • business tax
  • harmonization of tax
Label
EU budgetary reform and tax harmonization : becoming brothers in arms
Instantiates
Publication
Label
EU budgetary reform and tax harmonization : becoming brothers in arms
Publication

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