In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to … make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase … the power of the European Parliament in the determination of the structure of EU expenditures by limiting the multiannual …

mehrere EU-Mitgliedstaaten den Entwurf der Digitalsteuer als Vorlage für nationale Reformen genutzt. Diese unilateralen … in der EU erzielt werden. Zweitens schlägt sie einen Aufschlag auf die Körperschaftsteuer vor, der auf alle Unternehmen … angewendet werden soll, die bestimmte digitale Aktivitäten in der EU durchführen. Drittens schlägt sie eine Steuer auf digitale …

member states could not reach a collective understanding of the draft directive. Since then, several EU member states have … revenues created by certain digital activities conducted in the EU. Second, it proposes a corporate income tax top-up to be … applied to all companies conducting certain digital activities in the EU. Third, it proposes a tax on digital transactions …

The experiences of the ongoing refugee crisis in Europe highlight the failures of the current model of having the EU … of reception capacity; (B) EU financing of national service provision; and (C) EU service provision in asylum policies. …

economic consequences of pandemic disruptions. In addition, EU Member States have designed stimulus packages in order to …