Suchergebnisse

The initiative of the Robert Schuman Centre for Advanced Studies to organize a workshop in April 2015 and the publication of this E-book comes to a very crucial moment of the debate on EU own resources. The High level group on own resources, chaired by Prof. Mario Monti, delivered its preliminary assessment end of 2014 and it is organizing the meeting with the National Parliaments (June 2016) in view of the preparation of the final report to present to the European Council and to the EU Institutions. The e-book presents, in the different chapters, an historic overview and concrete proposals of new EU tax, where Member States have more difficulty to tap (Tarschys); a more political approach describing how the national fiscal sovereignty is compatible with the EU as an association of states (Fabbrini). A detailed assessment of potential EU taxes and their impact for Citizens (Schratzenstaller, Cipriani and Maurer), the contribution of the EU Institutions to the political debate on own resources (Vitrey) the means to communicate the reform (D'Alfonso and Montagnon) and to conclude an assessment of the possibility to achieve a reform and which model for a reform (De Feo). ; -- Introduction-Brigid Laffan, Alfredo De Feo -- Summary statement of Mario Monti's keynote introduction- Mario MONTI- -own resources: the need for a reform-Brigid Laffan-- Entering a World of Footloose Tax Bases: Can the EU Generate Its Own Income?- Daniel Tarschys- - REPRESENTATION WITHOUT TAXATION: ASSOCIATION OR UNION OF STATES? -Sergio Fabbrini--The role of the EP in the process of reforming Own Resources-Anne Vitrey--Which Options for a Reform?Problems and shortcomings of the current system of own resources of the EU-Margit Schratzenstaller--The case for a single and buoyant fiscal source to fund the EU budget-Gabriele Cipriani--Contribution to session II of the workshop on Own Resources -Annemieke Beugelink--Which Options for a Reform?-Thilo Maurer--How to communicate the reform?-Anne Montagnon --The own resources system: Some questions on how to communicate a possible reform-Alessandro D'Alfonso--EU own resources: momentum for a reform?-Alfredo De Feo --Annex I

Following its latest Own Resources Decision, the European Union is equipped with a new fiscal policy instrument. In addition to its financing function, the Own Resources Decision can pursue policy objectives by linking the contribution burden of Member States to a political objective of the Union. The article presents the concept, function, and problems of this new category of political own resources and develops a legal framework to ensure that political own resources do not shift the institutional balance between the Council and the Parliament.
Own Resources Decision, fiscal own resources, political own resources, Multiannual Financial Framework

The European institutions have been very timid about engaging in serious discussions on the financing system for the European project. The "own resources" dossier was already opened in 1962, together with the development of the first common policy and the reinforcement of the role of the European Parliament (EP). Negotiations lasted several years and led to probably the most serious institutional crisis in European Union history.

Abstract
From 1992, after the UN "Earth Summit" in Rio de Janeiro, sustainable development has become a priority of many countries and international organizations, including the European Union. After the crisis of 2008+ and the strong criticism of traditional economics, it also became a fundamental element of economic development in the XXI century. This new model is based on a solid and integrated economic, socio-cultural and ecological order. Such a development should be supported by suitable budgetary systems at each level of public government. The paper presents a conception of the sustainable EU own resources system and proposes the methodology of its evaluation.

The mission of the European Community and later the European Union was to take all actions that reduce disparities in economic development among Member States and their regions. These objectives were achieved through creating a customs union, a single European market and economic and monetary union, and the introduction and implementation of trade, agricultural, cohesion, competition policies. The problem of obtaining financial resources that would allow the EU to fulfill the tasks assigned to it by treaties and other legal acts is inseparable from the functioning of the European Union. The EU needs to raise new own resources. In recent years there have been proposals for the introduction of new own resources in the form of a uniform VAT which would apply equally to all Member States and in the form of a tax on financial transactions. The principal disadvantage of the new methodology for calculating own resource based on VAT on supplies of goods and services, acquisitions and imports subject to the standard rate of VAT in each Member State is its complexity. Despite the efforts made, the abovementioned taxes still will not be typical own resource that directly supplies the budget of the European Union. They will still be transferred through state agencies or economic entities for tax on financial transactions and they will continue to be dependent on the systems and tax rates of each Member State.

This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model which includes the complete phasing out of the VAT resource, a financing of the budget completely on the basis of the GNI resource and a generalised but limited correction mechanism (GLCM). The GLCM would make a clear distinction between policies having an intentional distributive effect or not. A further element of the reform proposal is a move towards a stronger financial contribution of regions to EU spending.

This article proposes an original review of the literature on tax competition, providing new evidence on tax competition concerning different types of capital (intangibles, industrial building, etc). We also present fiscal optimization of Multi-National Firms (MNFs) and document some case studies regarding the foregone tax revenue due to evasion. Amounts saved by firms are comparable to the contributions to the EU budget by countries like the UK, Ireland, the Netherlands or Luxembourg. We estimate the revenue losses for the national governments of EU15 due to corporate tax avoidance through profit shifting under three scenarios considering different levels of `CIT efficiency' to raise revenue for the year 2015. The 'intermediate' scenario predicts that the revenue losses for the EU governments due to corporate tax avoidance amount to approximately 98 billion euros. After this description of the failure of the current system of taxation, the defense of corporate income tax at the European level as a genuine own resource for the EU budget, this article analyzes alternative schemes such as the Common Consolidated Corporate Tax Base (CCCTB).

This article proposes an original review of the literature on tax competition, providing new evidence on tax competition concerning different types of capital (intangibles, industrial building, etc). We also present fiscal optimization of Multi-National Firms (MNFs) and document some case studies regarding the foregone tax revenue due to evasion. Amounts saved by firms are comparable to the contributions to the EU budget by countries like the UK, Ireland, the Netherlands or Luxembourg. We estimate the revenue losses for the national governments of EU15 due to corporate tax avoidance through profit shifting under three scenarios considering different levels of `CIT efficiency' to raise revenue for the year 2015. The 'intermediate' scenario predicts that the revenue losses for the EU governments due to corporate tax avoidance amount to approximately 98 billion euros. After this description of the failure of the current system of taxation, the defense of corporate income tax at the European level as a genuine own resource for the EU budget, this article analyzes alternative schemes such as the Common Consolidated Corporate Tax Base (CCCTB).

This article proposes an original review of the literature on tax competition, providing new evidence on tax competition concerning different types of capital (intangibles, industrial building, etc). We also present fiscal optimization of Multi-National Firms (MNFs) and document some case studies regarding the foregone tax revenue due to evasion. Amounts saved by firms are comparable to the contributions to the EU budget by countries like the UK, Ireland, the Netherlands or Luxembourg. We estimate the revenue losses for the national governments of EU15 due to corporate tax avoidance through profit shifting under three scenarios considering different levels of `CIT efficiency' to raise revenue for the year 2015. The 'intermediate' scenario predicts that the revenue losses for the EU governments due to corporate tax avoidance amount to approximately 98 billion euros. After this description of the failure of the current system of taxation, the defense of corporate income tax at the European level as a genuine own resource for the EU budget, this article analyzes alternative schemes such as the Common Consolidated Corporate Tax Base (CCCTB).

The EU budget is too small and too based on member-state contributions, fostering a short-sighted mentality.

In the current negotiations about the European Union's next medium-term Multiannual Financial Framework (MFF) for the period 2021 to 2027, the system of own resources financing EU expenditures plays a relatively important role.