@article{2026:navarro:the_eu_as_,
title = {The EU as a Catalyst for Tax Harmonisation – Triumphs and Challenges in an Asymmetric Cooperation Model},
year = {2026},
note = {This paper critically analyses the taxation chapter in the book 70
Years of EU Law – A Union for Its Citizens (2023), edited by the
Legal Service of the European Union (EU) Commission. The said chapter
provides a clear explanation of how fundamental freedoms, as
interpreted by the European Court of Justice (ECJ), affect internal
legislation of Member States related to income taxation of
individuals. Its approach aligns with the overall structure of the
book, which emphasises the positive impact of EU law on the daily
lives of European citizens, consistent with an output legitimacy
perspective on European integration. However, its scope is markedly
narrow. To supplement its insights, this paper expands on the topics
in two ways. First, consistent with the focus on output legitimacy, it
highlights the major achievements of EU law in areas such as
consumption taxes, customs, and corporate taxation. Secondly, it
discusses the underlying tensions that lead to the current
asymmetrical model of EU tax law and the policy issues it raises,
including the over-reliance on the Court of Justice to promote
(negative) harmonisation and the challenges posed by the unanimity
requirement in taxation matters.},
journal = {Zeitschrift für ausländisches öffentliches Recht und Völkerrecht / Heidelberg Journal of International Law},
pages = {357--378},
author = {Navarro, Aitor},
volume = {86},
number = {1}
}