Pillar 2; Minimum taxation; Tax harmonisation; principle of autonomy; principle of primacy; European sovereignty
Résumé :
[en] Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation.
Précision sur le type de document :
Edition/Accompagnement critique d’un texte
Disciplines :
Droit fiscal Droit européen & international
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
Is There a Need for a Directive on Pillar Two? A Few Normative Comments.
