La disfunción institucional de la UE ante el desafío de la armonización fiscal
The process of tax harmonization in the EU has experienced continued difficulties throughout its history. These difficulties arise from the institutional dysfunction suffered by the EU due to the excessive weight of the intergovernmental decision-making. With the unification of the internal market a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública
2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5315594 |
| Source: | Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 10, Nº. 1, 2015 (Ejemplar dedicado a: Armonización fiscal), pags. 29-34 |
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| Summary: |
The process of tax harmonization in the EU has experienced continued difficulties throughout its history. These difficulties arise from the institutional dysfunction suffered by the EU due to the excessive weight of the intergovernmental decision-making. With the unification of the internal market and the monetary union the problem escalated. The loss of influence of governments in the Council of Ministers (Qualified Majority Voting) was offset by the central position attributed to the European Council (Lisbon Treaty) as the main organ of political impetus in the Union. Tax harmonization, as a deterrent to opportunistic behavior of governments, may be possible if greater weight is given to the Commission and Parliament as “guarantors of supranational interest. |
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