PL EN


2019 | 3(63) | 78–91
Article title

Opinia w sprawie komunikatu Komisji do Parlamentu Europejskiego, Rady Europejskiej i Rady w kierunku skuteczniejszego i bardziej demokratycznego procesu podejmowania decyzji w dziedzinie polityki podatkowej UE, (COM(2019) 8 final)

Content
Title variants
EN
Opinion on the Communication from the Commission to the European Parliament, the European Council and the Council – Towards a more effective and democratic decision-making in the field of EU tax policy, (COM(2019) 8 final)
Languages of publication
PL
Abstracts
EN
The purpose of the EU document is to discuss the existing rules on decision-making by the EU institutions in the taxation area, indicate the limits of unanimity in the area of EU and Member States’ tax policies and present an action plan for moving to qualified majority voting, as well as to enhance the role of the European Parliament in this area. From Poland’s point of view the proposed change in the rules for decision-making in tax matters may raise serious doubts as to the link between tax policy and EU political priorities, in particular climate and energy policy. On the basis of the information received, the government takes a negative assessment of the Commission’s proposal to move to qualified majority voting in the area of taxation policy and does not support the endorsement of the Communication’s action plan in this area.
Keywords
EN
Year
Volume
Pages
78–91
Physical description
Contributors
author
  • Doktor nauk prawnych, ekspert ds. finansów publicznych BAS; jacek.kulicki@sejm.gov.pl ORCID: https://orcid.org/0000-0003-2631-6428
author
  • Ekspert ds. legislacji BAS; konrad.kuszel@sejm.gov.pl ORCID: https://orcid.org/0000-0001-9664-4836
References
  • Konstytucje państw Unii Europejskiej, red. W. Staśkiewicz, Wydawnictwo Sejmowe, Warszawa 2011.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-54c6e9ea-3692-418e-9835-70ad5904c791
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