The Resource The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
Resource Information
The item The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The European Commission is currently exploring how to make full use of the market distortion provisions of Article 116-117 TFEU to end prolonged veto deadlocks in tax matters and to fully deliver on the EU's fair tax agenda. This article sets out why the market distortion rules do not seem appropriate for any far-reaching EU tax integration initiatives. However, they could complement the diplomatic EU Code of Conduct Group's work, and the Commission's use of the State aid rules, in addressing national market distorting tax measures and tax ruling practices of Member States
- Language
- eng
- Label
- The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
- Title
- The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
- Language
- eng
- Summary
- The European Commission is currently exploring how to make full use of the market distortion provisions of Article 116-117 TFEU to end prolonged veto deadlocks in tax matters and to fully deliver on the EU's fair tax agenda. This article sets out why the market distortion rules do not seem appropriate for any far-reaching EU tax integration initiatives. However, they could complement the diplomatic EU Code of Conduct Group's work, and the Commission's use of the State aid rules, in addressing national market distorting tax measures and tax ruling practices of Member States
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 1 ; p. 14-28
- http://library.link/vocab/creatorName
- Nouwen, M.F
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- State aid
- harmful tax competition
- Code of Conduct
- harmonization of tax
- Label
- The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
- Label
- The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-market-distortion-provisions-of-articles/N_VVya6PgcE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-market-distortion-provisions-of-articles/N_VVya6PgcE/">The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
