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The twin Green and Digital Transformation is a key priority for Europe to lead to the next Fiscal Union: simpler rules and strategic vision to trigger a bigger plan for a new Renaissance

Journal of Educational Studies and Multidisciplinary Approaches

(JESMA)Vol 1, No 2 (2021)

VAT REDUCTION MEASURES VS COVID-19 

TAX AUDIT CHALLENGES DURING THE COVID-19 CRISIS

EU MERGER DIRECTIVE:
OVERVIEW

VAT FRAUD IN EUROPEAN UNION
HOW TO FIGHT BACK

VAT REIMBURSEMENTS
REVIEW OF THE CASE-LAW OF THE
COURT OF JUSTICE OF THE EUROPEAN UNION​

A CONTROVERSY SURROUNDING THE ESTIMATE OF REVENUE FROM THE PROPOSED U.S. WEALTH TAX

THE IMPACT OF THE ADVANCE TRANSFER PRICING AGREEMENTS ON VOLUNTARY COMPLIANCE

The twin Green and Digital Transformation is a key priority for Europe to lead to the next Fiscal Union: simpler rules and strategic vision to trigger a bigger plan for a new Renaissance

Author: Antonio Lanotte

The NGEU (Next Generation EU) marks a transformative change for the EU and can be considered as the new plan for a new Renaissance for Europe. The amount of resources deployed to boost growth, investment and reforms amounts to € 750 billion, of which more than half, € 390 billion, are grants. The strategic directives of the plan are, among others, the twin Green and Digital Transformation which is a key priority for Europe and not only. The new sustainable finance strategy sets out several initiatives to tackle climate change and other environmental challenges while increasing investments — and the inclusion of  SMEs — in the EU’s transition toward a sustainable economy. Tax systems can play a key role in achieving the global goals and inclusive circular economies especially in the case of an European Fiscal Union based on simpler and unified rules but most importantly common goals and strategies. Such a shift in taxation would promote and reward a circular economy with its local low-carbon and low-resource solutions in accordance with the next European taxonomy. To realise this green potential, digital technologies need investment and legislation that encourages them to flourish. Europe therefore needs to step up its digitalisation efforts – such as boosting connectivity and increasing funding for research and development. For this to happen, Europe must look at digital and climate action together, rather than separate policy areas.

OS NOSSOS PARCEIROS NA DIVISÃO DE RELAÇÕES PÚBLICAS, MEDIA E COMUNICAÇÃO:
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