{"title":"欧洲联盟的征税权","authors":"Till Valentin Meickmann","doi":"10.54648/taxi2024054","DOIUrl":null,"url":null,"abstract":"\n The European Union and its Member States are facing enormous financial challenges. To address them, the EU has not only incurred its own debt for the first time (NextGenerationEU (NGEU)) but has also obligated the Member States to introduce a new tax for the first time (known as the EU excess profits tax). This raises fundamental legal questions – particularly whether and to what extent the European Union has taxing powers, although proceeds of the excess profits tax are not part of the EU budget.\n","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.8000,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Taxing Powers of the European Union\",\"authors\":\"Till Valentin Meickmann\",\"doi\":\"10.54648/taxi2024054\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n The European Union and its Member States are facing enormous financial challenges. To address them, the EU has not only incurred its own debt for the first time (NextGenerationEU (NGEU)) but has also obligated the Member States to introduce a new tax for the first time (known as the EU excess profits tax). This raises fundamental legal questions – particularly whether and to what extent the European Union has taxing powers, although proceeds of the excess profits tax are not part of the EU budget.\\n\",\"PeriodicalId\":45365,\"journal\":{\"name\":\"Intertax\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2024-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Intertax\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/taxi2024054\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Intertax","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/taxi2024054","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
The European Union and its Member States are facing enormous financial challenges. To address them, the EU has not only incurred its own debt for the first time (NextGenerationEU (NGEU)) but has also obligated the Member States to introduce a new tax for the first time (known as the EU excess profits tax). This raises fundamental legal questions – particularly whether and to what extent the European Union has taxing powers, although proceeds of the excess profits tax are not part of the EU budget.
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