Citizens and Taxation in the EU: Fifty Years after the Neumark Report

EC tax review 2012–3 - Prof. Mr. Drs. H.P.A.M. van Arendonk

European cooperation was barely getting started whe nan impressive report on taxation was published. The European Commission had established the Fiscal and Financial Committee (FFC) in a decision of 5 April 1960. This Committee, chaired by Professor Fritz Neumark, then published a report in spring 1962, in other words, fifty years ago. This contribution to the theme issue examines what Europe has achieved in respect of the taxation of EU citizens in the years since the Neumark report was published. The primary focus is on the extent to which Europe has influenced income
tax in the Member States, while other aspects, including Citizenship of the European Union and the future, or otherwise, of a European tax, are also considered.