No Cover Image

Journal article 527 views 219 downloads

Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context

Jukka Snell, Jussi Jaakkola

European Law Journal, Volume: 22, Issue: 6, Pages: 772 - 790

Swansea University Author: Jukka Snell

Check full text

DOI (Published version): 10.1111/eulj.12212

Abstract

In this article we explore the claim that the four freedoms of the EU lead to the inevitable erosion of the capacity of Member States to collect tax, undermining national systems of welfare and solidarity. We argue that European tax integration has undergone a significant change during the last ten...

Full description

Published in: European Law Journal
ISSN: 1351-5993
Published: 2016
Online Access: Check full text

URI: https://cronfa.swan.ac.uk/Record/cronfa31523
Tags: Add Tag
No Tags, Be the first to tag this record!
Abstract: In this article we explore the claim that the four freedoms of the EU lead to the inevitable erosion of the capacity of Member States to collect tax, undermining national systems of welfare and solidarity. We argue that European tax integration has undergone a significant change during the last ten years or so, with a judicial, regulatory and legislative response by Union institutions. First, the Court of Justice has recalibrated some of the basic concepts it applies when reviewing the European constitutionality of national tax norms. Second, the Commission has utilised state aid rules to attack targeted tax competition. Third, important legislative initiatives have been adopted or proposed to safeguard Member State taxing capacities. The new phase is influenced by the changed constitutional context of the recent enlargements and the Eurozone crises, which may increase the supply of and demand for tax integration.
College: Faculty of Humanities and Social Sciences
Issue: 6
Start Page: 772
End Page: 790