Abstract:

In the heavy agenda of reform of the European institutions, the issue of taxation system harmonization will necessarily occupy a central position. The absence of tax harmonization at the European level –for want of unanimous decisions– clears the way for an intensification of fiscal competition. To overcome this obstacle, the qualified majority rule should be extended to issues concerning withholding taxes. To preserve the legitimacy of decisions on taxation –and hence their acceptance by public opinion– it is therefore necessary that this extension should take place in strict compliance with the rights of national Parliaments. To this end, the author advocates the creation of a second European parliamentary body consisting of delegations from the national legislative bodies, reporting to the European Council and having competence for all the regulations relating to fiscal and social levies.


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