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The COVID19 – crisis puts a strain on public households in the EU, not only because of necessary rescue packages, but also due to a drop of tax revenues in the face of an economic downward spiral. A European tax reform to support the economic recovery without putting an extra burden on companies s thus in strong need. One solution is to secure corporate taxes that formerly slipped through public budgets due to tax avoidance. In this Policy Brief, Pola Schneemelcher argues that the EU must now focus on the already proposed international minimum tax rate. Member states will not be able to implement it on their own; consensus at international level is necessary, but noncommittal. A legally binding solution can therefore only exist at EU level.
Budget conditionality has become a key issue in the ongoing debate on the next multiannual financial framework. Some regard it as the EU's silver bullet against member states that refuse to implement EU values, rules and decisions. Others fear excessive interference in national competences. In this policy paper, Jörg Haas and Pola Schneemelcher examine what conditionality means in the EU context and whether it really improves the enforceability of EU rules and values.