National Tax Autonomy and the European Union

This book contains a selection of contributions presented at the 17th Conference of the Group for Research on European and International Taxation entitled “National (Tax) Autonomy and the European Union: Revival or Demise?”. It was held in Maastricht, the Netherlands on 5 and 6 October 2023.

The future of national tax autonomy is a recurring issue, which is at the heart of choosing the way forward for the European Union (EU). While in direct taxation taxing rights have long been retained by Member States to the extent compatible with the EU’s fundamental freedoms, the unanimity requirement as part of setting new EU tax directives has long been the subject of debate. In this volume, we look into what is left of national tax autonomy in an EU context and how the interaction between designing European (tax) directives and national prerogatives with respect to tax law can be improved.

This volume starts by setting the scene with a discussion of the future of national tax autonomy and how it balances with EU interests from a Member State and a European perspective. We first focus on the legislative procedures and (a potential deficit in) democratic representation in the context of EU tax legislation and then look at the tension between national competence and the discipline of the EU’s internal market. The second part further addresses issues of national tax competence and (legislative) autonomy. The final part concentrates on competition law and tax autonomy, with a focus on State aid and foreign subsidies in particular.

This book examines the future of national tax autonomy within the EU, addressing the balance between Member States’ taxing rights and EU interests. It compiles contributions from the 17th Conference of the Group for Research on European and International Taxation (GREIT), titled “National (Tax) Autonomy and the European Union: Revival or Demise?”, held in Maastricht in October 2023.