EU Tax Policy during the economic and financial crisis

European tax policy and law, a central realm of unanimity decision-making in the Council also after the Lisbon Treaty, has traditionally developed slowly. Andreas Strub, Head of Unit for Tax Policy, Export Credits and Regional Policy in the Council of the European Union explains in Chapter 8 however that a clear shift in EU tax policy may be observed in the developments during the Barroso II Commission. The importance of improving also the revenue side of the cash-constrained national budgets has become evident as a consequence of the crisis. Taxation has clearly gained in importance, and the range of issues covered has increased to promote growth and competitiveness alongside other EU policies. Strub’s Chapter aims to illustrate the areas of EU tax law where progress was made during the Barroso II Commission and to explain what made the new dynamics in the field possible. The Chapter further elaborates how these developments have created new dimensions of tax law and policy both in the EU and at the highest level of international collaboration.