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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

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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...

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Published in: European Law Journal
ISSN: 1351-5993
Published: 2016
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URI: https://cronfa.swan.ac.uk/Record/cronfa31523
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first_indexed 2016-12-20T15:04:26Z
last_indexed 2020-07-16T18:48:06Z
id cronfa31523
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spelling 2020-07-16T14:41:01.0529015 v2 31523 2016-12-20 Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context 888cbfaec56853b3709dec388b0948f1 Jukka Snell Jukka Snell true false 2016-12-20 LAWD 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. Journal Article European Law Journal 22 6 772 790 1351-5993 30 11 2016 2016-11-30 10.1111/eulj.12212 COLLEGE NANME Law COLLEGE CODE LAWD Swansea University 2020-07-16T14:41:01.0529015 2016-12-20T06:31:27.1844119 Faculty of Humanities and Social Sciences Hilary Rodham Clinton School of Law Jukka Snell 1 Jussi Jaakkola 2 0031523-06012017174605.pdf SnellandJaakkolafinal15Dec2016.pdf 2017-01-06T17:46:05.5200000 Output 556804 application/pdf Accepted Manuscript true 2018-11-30T00:00:00.0000000 true
title Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
spellingShingle Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
Jukka Snell
title_short Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
title_full Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
title_fullStr Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
title_full_unstemmed Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
title_sort Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
author_id_str_mv 888cbfaec56853b3709dec388b0948f1
author_id_fullname_str_mv 888cbfaec56853b3709dec388b0948f1_***_Jukka Snell
author Jukka Snell
author2 Jukka Snell
Jussi Jaakkola
format Journal article
container_title European Law Journal
container_volume 22
container_issue 6
container_start_page 772
publishDate 2016
institution Swansea University
issn 1351-5993
doi_str_mv 10.1111/eulj.12212
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str Hilary Rodham Clinton School of Law{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}Hilary Rodham Clinton School of Law
document_store_str 1
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description 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.
published_date 2016-11-30T03:38:32Z
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