Chapter Profili di un’imposta propria dell’Unione Europea

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...

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Autor principal: CANÈ, DANIELE
Format: Online
Idioma:italià
Publicat: Firenze University Press 2022
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Accés en línia:ONIX_20221222_9788855185912_10
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author CANÈ, DANIELE
author_browse CANÈ, DANIELE
author_facet CANÈ, DANIELE
author_sort CANÈ, DANIELE
collection Directory of Open Access Books
description 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.
format Online
id doab-20.500.12854ir-95532
institution Directory of Open Access Books
language ita
publishDate 2022
publishDateRange 2022
publishDateSort 2022
publisher Firenze University Press
publisherStr Firenze University Press
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spelling doab-20.500.12854ir-955322025-08-13T13:42:13Z 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 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. 2022-12-23T04:01:52Z 2022-12-23T04:01:52Z 2022-12-22T16:04:54Z 2022 chapter ONIX_20221222_9788855185912_10 2704-5919 https://library.oapen.org/handle/20.500.12657/60348 9788855185912 https://directory.doabooks.org/handle/20.500.12854/95532 ita Studi e saggi open access image/jpeg image/jpeg Attribution 4.0 International Attribution 4.0 International https://library.oapen.org/bitstream/20.500.12657/60348/1/10_36253_978-88-5518-591-2_10.pdf https://library.oapen.org/bitstream/20.500.12657/60348/1/10_36253_978-88-5518-591-2_10.pdf Firenze University Press 10.36253/978-88-5518-591-2.10 10.36253/978-88-5518-591-2.10 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9788855185912 24 Florence open access
spellingShingle Own taxes
consent to taxation
unanimity
visibility of European policies
thema EDItEUR::J Society and Social Sciences::JP Politics and government
thema EDItEUR::J Society and Social Sciences::JP Politics and government
CANÈ, DANIELE
Chapter Profili di un’imposta propria dell’Unione Europea
title Chapter Profili di un’imposta propria dell’Unione Europea
title_full Chapter Profili di un’imposta propria dell’Unione Europea
title_fullStr Chapter Profili di un’imposta propria dell’Unione Europea
title_full_unstemmed Chapter Profili di un’imposta propria dell’Unione Europea
title_short Chapter Profili di un’imposta propria dell’Unione Europea
title_sort chapter profili di un imposta propria dell unione europea
topic Own taxes
consent to taxation
unanimity
visibility of European policies
thema EDItEUR::J Society and Social Sciences::JP Politics and government
thema EDItEUR::J Society and Social Sciences::JP Politics and government
topic_facet Own taxes
consent to taxation
unanimity
visibility of European policies
thema EDItEUR::J Society and Social Sciences::JP Politics and government
thema EDItEUR::J Society and Social Sciences::JP Politics and government
url ONIX_20221222_9788855185912_10
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