Abstract
Article 311 TFEU is a correct legal basis for the introduction and design of an EU tax, due to the historical and teleological meaning of “own resources”, the capability of decisions to have normative content and the scope of its wording. However, when an EU tax has the dual goal of raising revenues for the EU budget and harmonizing the domestic tax systems of the Member States, there is a need for a supporting legal basis.
| Original language | English |
|---|---|
| Pages (from-to) | 1527-1548 |
| Number of pages | 22 |
| Journal | Common Market Law Review |
| Volume | 61 |
| Issue number | 6 |
| DOIs | |
| Publication status | Published - 1 Dec 2024 |
Keywords
- EU taxation
- own resources
- NGEU
- harmonization
- Budget