The merits, legal basis and structure of a European tax are here examined. It is designed as a tax on income from business activity carried out in the internal market. The tax would be established and regulated by the European Union but administered by Member States on its behalf. Hence, it would be the very outcome of the EU’s fiscal power, whose legal basis is found in Article 311 TfEU.
Profili di una imposta sui redditi d'impresa come risorsa propria dell'Unione Europea
CANE' D
2020-01-01
Abstract
The merits, legal basis and structure of a European tax are here examined. It is designed as a tax on income from business activity carried out in the internal market. The tax would be established and regulated by the European Union but administered by Member States on its behalf. Hence, it would be the very outcome of the EU’s fiscal power, whose legal basis is found in Article 311 TfEU.
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Canè_Profili di una imposta sui redditi d'impresa come risorsa propria dell'UE_RIDPC_1-2_2020.pdf
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