Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context

19 Pages Posted: 30 May 2017

See all articles by Jukka Snell

Jukka Snell

Swansea University - Swansea University

Jussi Jaakkola

University of Turku, Faculty of Law

Date Written: November 2016

Abstract

In this article we explore the claim that the four freedoms of the EU lead to the inevitable erosion of the capacity of Member States to collect tax, undermining national systems of welfare and solidarity. We argue that European tax integration has undergone a significant change during the last ten years or so, with a judicial, regulatory and legislative response by Union institutions. First, the Court of Justice has recalibrated some of the basic concepts it applies when reviewing the European constitutionality of national tax norms. Second, the Commission has utilised state aid rules to attack targeted tax competition. Third, important legislative initiatives have been adopted or proposed to safeguard Member State taxing capacities. The new phase is influenced by the changed constitutional context of the recent enlargements and the Eurozone crises, which may increase the supply of and demand for tax integration.

Suggested Citation

Snell, Jukka and Jaakkola, Jussi, Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context (November 2016). European Law Journal, Vol. 22, Issue 6, pp. 772-790, 2016, Available at SSRN: https://ssrn.com/abstract=2975589 or http://dx.doi.org/10.1111/eulj.12212

Jukka Snell (Contact Author)

Swansea University - Swansea University ( email )

College of Law
Singleton Park
Swansea, SA2 8PP
United Kingdom

Jussi Jaakkola

University of Turku, Faculty of Law ( email )

Turku, FI-20014
Finland

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