EU Own Resources

The politicisation of European affairs, and the steady rise of clashing views on them, is a growing and irrepressible phenomenon. In this context, the outcome of the elections to the European Parliament will determine the future of the legislative process on many issues: the green agenda, European Union’s future enlargement, the defence policy, the debate over the EU’s own resources. Legislative progress will depend on the majorities that form in the new parliament, and on the nature and composition of the new European Commission. The first step in defining the new majorities in the EU will be decided at the polls from June 6 to 9, 2024.

This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Das "Nikolausurteil" des Bundesverfassungsgerichts setzt den Ton fur die rechtswissenschaftliche Diskussion uber die Moglichkeit, mittels eines Eigenmittelbeschlusses europaische Schulden aufzunehmen. Doch ein Schlussakkord blieb aus. Manchen der offenen Fragen widmet sich die vorliegende Publikation aus der Perspektive des Europarechts. Wie ist das schuldenfinanzierte Projekt "Next Generation EU" aufgebaut? Lasst es sich auf eine europarechtliche Rechtsgrundlage stutzen? Wie sind die Refinanzierungsoptionen rechtlich zu beurteilen? Die Antworten hierauf werden zusammen mit der Rechtsprechung des Bundesverfassungsgerichts den Rahmen fur die kunftige finanzielle Zusammenarbeit in der Europaischen Union bestimmen.

Fiscal federalism refers to the division of fiscal powers, powers to tax and spend, between different levels of government. The European Union (EU) is often seen as a legislative giant on clay feet, and one of the principal reasons for this feebleness is the lack of a significant fiscal capacity at the Union level. EU Fiscal Federalism: Past, Present, Future explores ten aspects of the EU's fiscal constitution relating both to the fiscal limits it imposes on Member States and the evolution of its own fiscal policy. Bringing together an international and distinguished group of scholars, this volume analyses the different legal dimensions of fiscal federalism within the EU, from the various aspects of the single market (free movement, banking union, state aid, tax harmonization) to the EU's budget and Economic and Monetary Union. The essays provide a fascinating overview of the topic as well as a detailed analysis of where EU fiscal federalism stands today and how it might develop in the future. Sweeping and thorough, EU Fiscal Federalism will appeal to academics and students of European Union law as well as to European policymakers.

This open access book is the sixteenth volume in the Swedish Studies in European Law, reflecting the series aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by Swedish Studies Network.

This book presents research on recent developments in collective decision-making. With contributions from leading scholars from a variety of disciplines, it provides an up-to-date overview of applications in social choice theory, welfare economics, and industrial organization. The contributions address, amongst others, topics such as measuring power, the manipulability of collective decisions, and experimental approaches. Applications range from analysis of the complicated institutional rules of the European Union to responsibility-based allocation of cartel damages or the design of webpage rankings. With its interdisciplinary focus, the book seeks to bridge the gap between different disciplinary approaches by pointing to open questions that can only be resolved through collaborative efforts.

This open access book delivers a much-needed analysis of the relationship between the EU's financial constitution and European integration. The economic rescue package NextGenerationEU has multiplied the EU's financial volume and thereby raised the question of the state of European integration anew. This open-access book 'follows the money' and surveys the financial constitution of European integration from the perspective of law, political economy, and history. Structured into 3 thematic parts, the book focuses on past and present developments of the fiscal structure of the EU as well as potential future outcomes. It raises an array of questions that are answered from different disciplinary perspectives and through the eyes of academia and practice: can underlying design flaws of the European Monetary Union be identified? What about the legality and the economic implications of the innovative policy-making at the EU level in response to the COVID-19 pandemic? What do these reflections on the EU financial constitution reveal about the development of European integration as a whole? The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com.

Der Austritt des Vereinigten Konigreichs aus der EU markiert ein epochales Ereignis nicht nur fur das Land selbst, sondern auch fur Europa als Ganzes. Insofern kann der Brexit nicht einfach auf eine rein britische Problematik beschrankt werden, vielmehr betrifft er den Kern des europaischen Projekts als solches, da er augenscheinlich das Ende einer immer engeren Union der Volker bedeutet. Ausserdem werden institutionelle, ideelle und soziookonomische Bruchstellen innerhalb der EU und zwischen einzelnen Mitgliedsstaaten sichtbar, deren Behandlung die bisherige Balance im europaischen Mehrebenensystem neu kalibrieren wird. Die zu Ehren von Prof. Dr. Roland Sturm zusammengestellte Festschrift arbeitet erstmals politische, strategische und finanzielle Brexit-Konsequenzen fur das Vereinigte Konigreich, fur die Europaische Union sowie fur ausgewahlte EU-Mitgliedsstaaten heraus. Mit Beitragen von Elisabeth Alber, Klaus Brummer, Mario Cavaliere, Frank Decker, Annegret Eppler, Robert Fischer, Eckhard Jesse, Tim Griebel, Udo Kempf, Mario Kolling, Michael Kreile, Ralf Lissek, Ruth Maloszek, Kerstin Maurer, Klaus-Jurgen Nagel, Richard Stinshoff, Erik Vollmann, Thorsten Winkelmann und Klaus Ziemer.