http://dx.doi.org/10.59704/f8236572e4bc01b6 https://verfassungsblog.de/can-the-eu-levy-its-own-taxes/ Can The EU Levy Its Own Taxes? - A “Corporate Resource for Europe” (Re)enters A Legal Minefield van der Vlugt, Sam eng 2025-07-28 electronic resource text/html ddc:342 budget sovereignty EU budget European Union tax Verfassungsblog Verfassungsblog--2366-7044 CC BY-SA 4.0 The budgetary dance in the EU budgetary cycle always starts early and seems to follow similar patterns: the heads of state assess their positions, the press then divides them into camps (usually a frugal and an expansionist one), and the European Commission proposes measures that would expand the Union's budgetary autonomy. With the announcement of a new “Corporate Resource for Europe” (“CORE”), the Commission has relaunched an age-old debate: can the Union levy its own taxes, and if so, on what legal basis?