The overall fiscal burden on European citizens is already high and should not be increased. The present ceiling on own resources - set at 1.27 per cent of aggregate GNI - appears on the whole adequate for the present and perspective tasks of the Union, if the ceiling is fully utilised by removing the implicit [...]

The harmonization of indirect taxation is a crucial aim. (It is recommended in Art. III-171 of the Draft Constitution, also in art. 93 TCE Nice, and also in Art. 113 TFEU Lisbon). Why is this harmonization so important? Precisely because it levels conditions in the different Member States and avoids distortions which can lead to [...]

As far as the budget is concerned, we need to focus primarily not on expenditure but on those aspects of fiscal policy of the Member States which fall under the remit of the EU.
The first priority is to eliminate the idea of unanimity- that is to say, the right to veto- in decisions pertaining to [...]

We should seriously consider the introduction of a “European VAT” and a “European Income Tax” which would go directly towards financing the EU. These taxes would substitute a part of the VAT contributions and a part of the direct contributions from each member state. These new taxes would play a great role in increasing citizens’ [...]

We need to work towards a minimum standardization of all direct taxation. Admittedly, this is difficult but it is achievable. We have already made advances in this direction in the following areas: company mergers, subsidiaries, and the elimination of double taxation for associated companies. However, the standardization of the taxation of losses incurred in other [...]

We need to achieve the complete standardization of VAT in all Member States. The principle of free decision about exemptions and rates of interest, and the problems of calculations of VAT in operations of purchase and resale within different member states, fly in the face of a common VAT system.

Since the large majority of Europe’s heritage assets are privately owned and public funding for their upkeep is insufficient, the EU Institutions and all Member States need to adopt incentives for private investments in repairing, restoring and maintaining historical buildings and cultural heritage, such as a reduced rate of VAT.
In 1999 the European Council adopted [...]

in order to increase the rate of employment and apply the policies of equal opportunities for all the citizens it would be important to permit investors from third countries can create enterprises in EU members.
If an investor from Latinamerica, Asia, Africa or Ooeania create an interprise and he can give employments to european citizens, the [...]

Kyoto, Bali, etc. are international agreements that have in common the fact that the world is boycotted by a small number of countries.
The EU is the only supranational structure in the world able to show the way with environmental taxation, therefore the EU should implement taxation on fields like kerosene for planes traveling from, to [...]

The budget of the EU as it is these days does not serve the objectives of the Union. It is not big enough to develop credible foreign policy or not even to monitor the correct implementation of EU directives around Europe.
One of the most nationalist and anti-european demonstration that we get from our European leaders [...]