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The institutional dysfunction of the EU in the face of the challenge of tax harmonisation

Abstract

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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