La disfunción institucional de la UE ante el desafío de la armonización fiscal
ISSN: 1887-0279, 1887-0287
Year of publication: 2015
Issue Title: Armonización fiscal
Volume: 10
Issue: 1
Pages: 29-34
Type: Article
More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública
Abstract
The process of tax harmonization in the EU has experienced continued difficulties throughout its history. These difficulties arise from the institutional dysfunction suffered by the EU due to the excessive weight of the intergovernmental decision-making. With the unification of the internal market and the monetary union the problem escalated. The loss of influence of governments in the Council of Ministers (Qualified Majority Voting) was offset by the central position attributed to the European Council (Lisbon Treaty) as the main organ of political impetus in the Union. Tax harmonization, as a deterrent to opportunistic behavior of governments, may be possible if greater weight is given to the Commission and Parliament as “guarantors of supranational interest.