With the aim of activating the debate in European and national institutions, a group of professors of Tax Law from different countries of the European Union (Germany, France, Italy, Spain, Belgium, The Netherlands, Luxembourg, Austria and Poland) has drawn up a Manifesto requesting the rethinking of the financial competences of the institutions of the European Union, in order to be able to face the public needs of economic and social reconstruction of the European Union as a result of the COVID-19 crisis.

To this end, they propose the need to transfer powers to the European Union’s democratic institutions so that they can establish taxes with which to broaden the European Union’s budgetary and own-resources base in order to meet increased spending needs, guaranteeing adequate democratic control of the Union’s financial resources and with mechanisms that overcome the current opposition between those who call for greater European solidarity and those who prioritise the need to maintain fiscal and spending discipline.

Download the EU TAX MANIFEST written by the following academics: Frans Vanistendael, KULeuven (Belgium); Gianluigi Bizioli, University of Bergamo (Italy); Irene Burgers, University of Groningen (The Netherlands); Francisco Alfredo García Prats, University of Valencia (Spain); Daniel Gutmann, Sorbonne University (France); Peter Essers, Tilburg University (The Netherlands); Werner Haslehner, University of Luxembourg (Luxembourg); Georg Kofler, JK University Linz (Austria); Hanno Kube, Heidelberg University (Germany); Adolfo Martín Jiménez, University of Cadiz (Spain); Włodzimierz Nykyel, University of Lodz (Poland); Pasquale Pistone, University of Salerno (Italy) and WU Vienna (Austria); Ekkehart Reimer, Heidelberg University (Germany); Edoardo Traversa, UCLouvain (Belgium).