TAXES IN THE EU AND THEIR HARMONISATION IN THE CONTEXT OF THE REFORM OF THE EU’S OWN RESOURCES SYSTEM
TAXES IN THE EU AND THEIR HARMONISATION IN THE CONTEXT OF THE REFORM OF THE EU’S OWN RESOURCES SYSTEM

Summary/Abstract: The main aim of this text is to explain the tax aspects of the reform of the EU’s own resources system. Own resources are the most important source of financing for the EU. The existing own resources system has been criticised on several occasions, and in the coming years, the EU wants to reform it and introduce new sources of own resources. According to the adopted research thesis, this reform, while aiming to fulfil its fiscal function, clearly also seeks to use financial instruments, in particular taxes, to implement the EU’s main policies in accordance with certain fundamental principles, especially the principle of sustainable development and the principle of fairness in its tax aspect. The text begins with a general overview of the reform of the EU’s own resources, outlining the reasons for the reform and its key objectives. It then proceeds to an analysis of specific tax-related measures introduced by the reform, including the so-called plastic tax, cross-border carbon tax, digital tax, financial transaction tax, and harmonised CIT, with particular attention given to the most comprehensive tax project of central importance in this context – BEFIT. The text concludes with a synthetic evaluation of the tax aspects of the reform. For the purposes of the analysis, the primary method used was the doctrinal-legal method, drawing on sources of EU law, domestic and international literature, as well as numerous EU documents and studies, and reports from other international organisations (OECD, UN).

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