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Quelle Autonomie Fiscale pour la Zone Euro?

2015 / No. 2
Digital Edition

Quelle autonomie fiscale pour la zone euro?

Georgios Poulakos
Avocat au Barreau d'Athènes

One of the main issues of European integration and fiscal federalism in the Eurozone is the enhancement of a legal frame of fiscal consolidation after the adoption of "Two Pack" (Regulations 472/2013 and 473/2013). The article presents a critical approach to various attempts undertaken to determine a model of conduct for Member States, related to both, their power to design national tax legislation and their right to levy funds by recourse to loans. The author is of the opinion that the model established by the "Two Pack" does reflect an important trend in the fiscal federalism of Member States of the Eurozone.