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    <marc21:subfield code="a">Can The EU Levy Its Own Taxes? - A “Corporate Resource for Europe” (Re)enters A Legal Minefield</marc21:subfield>
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    <marc21:subfield code="a">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?</marc21:subfield>
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    <marc21:subfield code="a">Max Steinbeis Verfassungsblog gGmbH</marc21:subfield>
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