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What an EU Tax Means (From Collective to Individual Net Positions)

What an EU Tax Means (From Collective to Individual Net Positions) REVIEW 2 0 1 1­4 ec Forum TAX Auke R. Leen, Assistant Professor of Economics, Institute for Tax Law and Economics, Faculty of Law, Leiden University, The Netherlands 1. INTRODUCTION Before July, the proposal of the European Commission on European taxes must be there ahead of the start of decision-making on the multiannual financial framework (MFF) for the years 2014­2020.1 For the EU, EU taxes, directly paid by the citizens to the Union, are required to make the Union less dependent on the direct contributions of the Member States. The cursed juste retour thinking, which goes hand in hand with them, has a destructive effect on policies with an added value for the whole of the EU. With an EU tax, too, a direct link between citizens and the EU is wrought. For the EU, over the years, the Union has evolved from a bond between states to a bond between states and the citizens thereof. But is quid pro quo thinking blameworthy, and what really involves a link between citizens and the EU? The paper gives an individualistic perspective on EU taxes: EU decisions are the collective decisions of individual citizens. In section 2, we look at http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

What an EU Tax Means (From Collective to Individual Net Positions)

EC Tax Review , Volume 20 (4) – Aug 1, 2011

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Publisher
Kluwer Law International
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Copyright © Kluwer Law International
ISSN
0928-2750
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Abstract

REVIEW 2 0 1 1­4 ec Forum TAX Auke R. Leen, Assistant Professor of Economics, Institute for Tax Law and Economics, Faculty of Law, Leiden University, The Netherlands 1. INTRODUCTION Before July, the proposal of the European Commission on European taxes must be there ahead of the start of decision-making on the multiannual financial framework (MFF) for the years 2014­2020.1 For the EU, EU taxes, directly paid by the citizens to the Union, are required to make the Union less dependent on the direct contributions of the Member States. The cursed juste retour thinking, which goes hand in hand with them, has a destructive effect on policies with an added value for the whole of the EU. With an EU tax, too, a direct link between citizens and the EU is wrought. For the EU, over the years, the Union has evolved from a bond between states to a bond between states and the citizens thereof. But is quid pro quo thinking blameworthy, and what really involves a link between citizens and the EU? The paper gives an individualistic perspective on EU taxes: EU decisions are the collective decisions of individual citizens. In section 2, we look at

Journal

EC Tax ReviewKluwer Law International

Published: Aug 1, 2011

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