The European Union has the power to introduce an EU tax, intended as an unrequited, mandatory pecuniary contribution to the government, levied on individuals, companies or products rather than on Member States. Its essential elements are designed at the EU level, and its goal is, at least in part, to raise revenues that contribute, at least partially, to the EU budget. The legal basis for introducing an EU tax with the primary goal of raising revenues for the EU budget is article 311 of the TFEU. However, if an EU tax has more than one equally relevant goal, a supporting legal basis is required.
| Call Number | 29 TAX mar A |
| Author(s) | Martha Caziero |
| Publisher | IBFD |
| Collation | xi, 366 p.; 23.8 cm |
| Language | English |
| Classification | 29 TAX mar A |
| ISBN/ISSN | 978-90-8722-956-6 |
| Edition | |
| Release Date | 2025 |
| Topic(s) | Tax System Design |
