Los recursos propios y los tributos en el presupuesto de la UE en la recuperación post-covid¿todavía lejos de una auténtica "Unión Europea"?

  1. Adolfo Martín Jiménez 1
  1. 1 Universidad de Cádiz
    info

    Universidad de Cádiz

    Cádiz, España

    ROR https://ror.org/04mxxkb11

Journal:
Nueva fiscalidad

ISSN: 1696-0173

Year of publication: 2022

Issue: 2

Pages: 21-62

Type: Article

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More publications in: Nueva fiscalidad

Abstract

Since the 1980s, one of the main characteristics of the EU Budget has been the dependence of the Member States on its revenues, which has not allowed the EU to reach the maturity, autonomy or degree of transparency and protection of the rule of law developed in other aspects in this area (own resources and taxes). This article examines whether the recent reforms resulting from the EU’s Next Generation or Recovery and Resilience instruments, as a consequence of the Covid 19 pandemic, have contributed to creating a more robust European Union and considers whether the revenues and taxes earmarked for the EU budget after 2020 have that effect, or, on the contrary, whether a closer, stronger European Union aligned with the values of Article 2 TEU requires further ‘constitutional’ reflection on resources and taxes that contribute to creating an EU Budget with a similar function to that existing in the Member States

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Data source: Dialnet