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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
Publication

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