EU Economic Law in a Time of Crisis
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EU Economic Law in a Time of Crisis

Edited by Harri Kalimo and Max S. Jansson

How has the EU’s economic crisis affected the development of economic law in the Union? This book contributes to the debate by examining EU economic law from a contextual and policy-oriented perspective. The expert authors explore areas such as the EMU and the internal market, and emphasize the important fields of public procurement, taxation, and intellectual property rights. The investigation proceeds along themes such as harmonization, institutional interplay, non-economic values, and international actions. The authors conclude that, during the crisis, the attention of the Barroso Commission focused quite narrowly on the most urgent problems, failing to consider longer-term issues to spark off bold policy endeavours, and break inter-institutional blockages.
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Chapter 8: EU Tax Policy during the economic and financial crisis

Andreas Strub


European tax policy and law, a central realm of unanimity decision-making in the Council also after the Lisbon Treaty, has traditionally developed slowly. Andreas Strub, Head of Unit for Tax Policy, Export Credits and Regional Policy in the Council of the European Union explains in Chapter 8 however that a clear shift in EU tax policy may be observed in the developments during the Barroso II Commission. The importance of improving also the revenue side of the cash-constrained national budgets has become evident as a consequence of the crisis. Taxation has clearly gained in importance, and the range of issues covered has increased to promote growth and competitiveness alongside other EU policies. Strub’s Chapter aims to illustrate the areas of EU tax law where progress was made during the Barroso II Commission and to explain what made the new dynamics in the field possible. The Chapter further elaborates how these developments have created new dimensions of tax law and policy both in the EU and at the highest level of international collaboration.

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