EU Tax Policy in the 21st Century

Abstract

Over recent decades, EU tax policy has undergone a noticeable shift. After significant efforts towards the removal of obstacles to the internal market imposed by tax disparities among Member States in the 1990s, the focus of late has increasingly been on enhanced coordination of national tax policies and cooperation among tax administration with the primary aim to fight loopholes created by disparities that could be exploited by taxpayers.

Both perspectives and objectives are equally legitimate and need to be pursued in the interest of a true internal market.

It is, however, questionable, whether the legal framework created by the EU Treaties is fit for the comprehensive approach that might be favoured by the EU institutions and some Member States, and also whether political agreement can be found to either alter the treaties or to resolve the policy challenges in another way.

Experience of recent years has revealed two further important phenomena relevant for tax policy in the EU: First, EU tax policy is in practice strongly driven by judicial decision-making by the European Court of Justice and by the European Commission through its policing of EU law; both suitability and legitimacy of such approach as substitute for positive law-making can be questioned. Second, the EU does not exist in isolation and is thus also subject to international developments such as BEPS, which may both incite action and limit solutions that could have been available within the EU.

This conference is dedicated to the exploration of these and further issues from an academic and practical perspective.

Slide 1 - Vanistendael

Slide 3 - Pistonne

Slide 4 - Kofler 

Slide 5 - Köszeghy

Slide 6 - Tumpel

Slide 7 - Smit

Slide 8 - Bizioli

Slide 9 - Kemmeren

Slide 10- Traversa