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)

• Authors: Jacek Kulicki , Konrad Kuszel

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)

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

tax; European Union

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2019
• Issue: 3(63)
• Pages: 78-91

Dates

published

2019

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

author

Konrad Kuszel

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000196644836

References

• Konstytucje państw Unii Europejskiej, red. W. Staśkiewicz, Wydawnictwo Sejmowe, Warszawa 2011.

Identifiers

DOI

10.31268/ZPBAS.2019.47

Biblioteka Nauki

2215808