The Resource The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?

The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?

Label
The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?
Title
The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?
Creator
Subject
Language
eng
Summary
The results of the UK referendum in favour of leaving the European Union (EU) clearly put into question the European economic and political project as well as its institutional structure. This article argues that the Brexit may be a momentum to reform the institutional structure and procedural rules through which tax policy is made at the EU level. According to the authors, the UK referendum is indeed unlikely to further slow down the EU harmonization process in tax matters, which has always followed a tortuous path. Instead, the Brexit may give momentum to reform major weaknesses of the EU institutional and decision-making process in tax matters, in particular the unanimity rule and the role of the European Parliament. Finally, with regard to taxation specifically, the establishment of an EU tax, providing the EU with sufficient genuine own resource, could also reinforce EU's legitimacy by countering the criticisms related to Member States' contribution to the European budget
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 12 ; p. 878-881
http://library.link/vocab/creatorName
  • Traversa, E. (Edoardo)
  • Pirlot, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Brexit
  • EU tax law
Label
The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?
Instantiates
Publication
Label
The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?
Publication

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