Relocation outside the European Union
In: Working papers / European Parliament, Directorate General for Research. Social affairs series W-11
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In: Working papers / European Parliament, Directorate General for Research. Social affairs series W-11
In: Ouzhou zhi ku 1
In: Epistēmē kai koinōnia
In: Schriften zum deutschen und ausländischen Familienrecht und Staatsangehörigkeitsrecht 14
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. 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.
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World Affairs Online
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In: The EU as a community of European law and values = Die EU als europäische Rechts- und Wertegemeinschaft