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  <titleInfo>
    <title>Can The EU Levy Its Own Taxes? - A “Corporate Resource for Europe” (Re)enters A Legal Minefield</title>
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    <namePart>van der Vlugt, Sam</namePart>
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    <dateIssued encoding="marc">2025</dateIssued>
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    <publisher>Verfassungsblog</publisher>
    <dateIssued>2025-07-28</dateIssued>
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  <abstract displayLabel="Summary">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?</abstract>
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  <note type="statement of responsibility">van der Vlugt, Sam</note>
  <subject>
    <topic>budget sovereignty</topic>
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  <subject>
    <topic>EU budget</topic>
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  <subject>
    <topic>European Union</topic>
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  <subject>
    <topic>tax</topic>
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    <url displayLabel="raw object" usage="primary display">https://verfassungsblog.de/can-the-eu-levy-its-own-taxes/</url>
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    <identifier type="issn">2366-7044</identifier>
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      <namePart>Max Steinbeis Verfassungsblog gGmbH</namePart>
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  <identifier type="doi">10.59704/f8236572e4bc01b6</identifier>
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