Abstract
This chapter addresses developments in EU tax policy with an emphasis on processes for decision-making. It explores the change in views on tax competition and how this has led to restrictions in member states’ ability to design their own tax systems. The chapter highlights the impetus towards increased federalism entailed by the EU policies to recover from COVID-19 and to promote a green and digital transition for the EU economy. The chapter discusses how the Commission has worked to change the EU decision processes in the field of taxes from unanimity to qualified majority voting. The chapter concludes that the EU must show that it can promote economic growth and efficiency in the tax systems before member states will have enough confidence to entrust more decision-making in tax matters to the EU.
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Andersson, K. (2023). Are Federal Taxation Requirements Moving the EU Away from Flexible Integration?. In: Engelbrekt, A.B., Ekman, P., Michalski, A., Oxelheim, L. (eds) The EU between Federal Union and Flexible Integration. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-22397-6_7
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