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oapen-20.500.12657-603482024-03-27T14:14:56Z Chapter Profili di un’imposta propria dell’Unione Europea CANÈ, DANIELE Own taxes consent to taxation unanimity visibility of European policies thema EDItEUR::J Society and Social Sciences::JP Politics and government The project of a tax as an own resource of the European Union stems from dissatisfaction with the financial set-up of the EU, which has never had true financial autonomy. It also draws new and unexpected inspiration from the proposals for reforming the European budget, aimed at containing the crisis generated by the Covid-19 pandemic and supporting the economic recovery of the member states. In this context, an own tax would allow the Union greater financial autonomy, new own resources to support post-pandemic economic recovery, and greater visibility to European citizens. The essay outlines the possible legal basis and the essential features of a European corporate income tax, while highlighting the implementation perplexities related to the unanimity mechanism for its approval. 2022-12-22T16:04:54Z 2022-12-22T16:04:54Z 2022 chapter ONIX_20221222_9788855185912_10 2704-5919 9788855185912 https://library.oapen.org/handle/20.500.12657/60348 ita Studi e saggi application/pdf Attribution 4.0 International 10_36253_978-88-5518-591-2_10.pdf https://books.fupress.com/doi/capitoli/978-88-5518-591-2_10 Firenze University Press 10.36253/978-88-5518-591-2.10 The project of a tax as an own resource of the European Union stems from dissatisfaction with the financial set-up of the EU, which has never had true financial autonomy. It also draws new and unexpected inspiration from the proposals for reforming the European budget, aimed at containing the crisis generated by the Covid-19 pandemic and supporting the economic recovery of the member states. In this context, an own tax would allow the Union greater financial autonomy, new own resources to support post-pandemic economic recovery, and greater visibility to European citizens. The essay outlines the possible legal basis and the essential features of a European corporate income tax, while highlighting the implementation perplexities related to the unanimity mechanism for its approval. 10.36253/978-88-5518-591-2.10 bf65d21a-78e5-4ba2-983a-dbfa90962870 9788855185912 237 24 Florence open access
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OAPEN
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Italian
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The project of a tax as an own resource of the European Union stems from dissatisfaction with the financial set-up of the EU, which has never had true financial autonomy. It also draws new and unexpected inspiration from the proposals for reforming the European budget, aimed at containing the crisis generated by the Covid-19 pandemic and supporting the economic recovery of the member states. In this context, an own tax would allow the Union greater financial autonomy, new own resources to support post-pandemic economic recovery, and greater visibility to European citizens. The essay outlines the possible legal basis and the essential features of a European corporate income tax, while highlighting the implementation perplexities related to the unanimity mechanism for its approval.
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10_36253_978-88-5518-591-2_10.pdf
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10_36253_978-88-5518-591-2_10.pdf
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10_36253_978-88-5518-591-2_10.pdf
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| title_full |
10_36253_978-88-5518-591-2_10.pdf
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| title_fullStr |
10_36253_978-88-5518-591-2_10.pdf
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10_36253_978-88-5518-591-2_10.pdf
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10_36253_978-88-5518-591-2_10.pdf
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| publisher |
Firenze University Press
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| publishDate |
2022
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| url |
https://books.fupress.com/doi/capitoli/978-88-5518-591-2_10
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1799945216582483968
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