Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments

IF 0.8 Q2 LAW
Intertax Pub Date : 2022-05-01 DOI:10.54648/taxi2022057
W. Haslehner
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引用次数: 0

Abstract

Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation. Pillar 2 Directive, principle of autonomy, principle of primacy, European sovereignty, EU legal order, international tax agreement, treaty override, EU external relations, EU competence, subsidiarity, proportionality
辩论:是否需要关于支柱2的指令?几点规范性意见
波兰要求将支柱2指令的生效与支柱1的国际协议联系起来,这引发了对欧洲宪法结构的根本问题。除了这种联系的合法性之外,这一贡献还试图回应与制定这种二级立法有关的一些规范性关切。支柱2指令、自主原则、首要原则、欧洲主权、欧盟法律秩序、国际税收协议、条约否决、欧盟对外关系、欧盟权限、辅助性、相称性
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来源期刊
Intertax
Intertax LAW-
CiteScore
0.80
自引率
50.00%
发文量
45
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