The Faculty of Law of Charles University Will Lead a European Research 4EU+ Synergy Project on New Taxes in the Digital Era
The Faculty of Law of Charles University Will Lead a European Research 4EU+ Synergy Project on New Taxes in the Digital Era
The Faculty of Law of Charles University will lead and coordinate a major international research project within the 4EU+ Alliance. The project, „New Taxes in the Digital Era: Legal Pathways for Transforming EU Own Resources,“ will bring together Charles University, Heidelberg University, the University of Milan and the University of Copenhagen, and will focus on one of the most pressing issues in contemporary European law: how the European Union should sustainably finance its common priorities in the digital era.
The Principal Investigator of the project is JUDr. Miroslava Večeř, Ph.D., LL.M., from the Department of Financial Law and Financial Science at the Faculty of Law of Charles University. The Faculty of Law of Charles University will act as the coordinating institution, ensuring the scientific leadership of the research, cooperation among the partner universities, the preparation of joint outputs, and the overall coordination of project activities.
The project responds to the transformation of the European economy, in which digitalisation, artificial intelligence and new forms of value creation are fundamentally reshaping traditional understandings of tax bases, public revenues and the fiscal capacity of the European Union. The research will focus on the conditions under which new tax instruments of the digital era may be used as EU own resources in a way that is compatible with the EU Treaties, the requirements of EU budgetary law and the principles of democratic legitimacy.
Special attention will be devoted not only to digital taxation itself, but also to transparency, public accountability, legal certainty and the fair distribution of the tax burden among Member States. In this way, the project will connect EU tax law, EU budgetary law, constitutional questions of European fiscal governance, digital transformation and the financing of the green transition.
The aim of the project is to develop a legal model that will make it possible to assess potential pathways for the introduction of new EU revenue instruments and their use in financing common European priorities. Through this research, the Faculty of Law of Charles University will make a significant contribution to the European debate on the future of EU own resources, digital taxation and the legally sustainable financing of the European Union in a time of rapid technological change.
The project also has a strong educational and alliance-building dimension. In addition to joint research, it will support research-based teaching, academic mobility, the involvement of doctoral candidates and early-career researchers, the preparation of joint publications, and the open dissemination of research results. Among other outputs, the project will include an international workshop in Prague, the Digital Tax Campus summer school, and a peer-reviewed open-access monograph.
The project will run from 1 September 2026 to 31 August 2028. Within the 4EU+ Alliance, it falls under the flagship Digitisation – Modelling – Transformation and at the same time contributes to Environmental Transitions, as the question of sustainable EU own resources is closely linked to the financing of the green transition as well.
Project Team
Principal Investigator
JUDr. Miroslava Večeř, Ph.D., LL.M.
Department of Financial Law and Financial Science, Faculty of Law, Charles University
Faculty of Law, Charles University
- prof. JUDr. Radim Boháč, Ph.D.
- JUDr. Miroslava Večeř, Ph.D., LL.M.
- Mgr. Bc. Petra Kerndlová
Heidelberg University
- Prof. Dr. Ekkehart Reimer, Director of the Institute for Public Finance and Tax Law; Chair of Public Law, European and International Tax Law
University of Milan
- Prof. Giuseppe Marino, Full Professor, Department of Law “Cesare Beccaria”
- Prof. Ernesto Marco Bagarotto, Associate Professor, Department of Law “Cesare Beccaria”
- Dr. Stefano Delfino La Ferla, Researcher / Contrattista di Ricerca, Department of Law “Cesare Beccaria”
University of Copenhagen
- Beatriz Martinez Romera, Associate Professor, Head of the Centre for Climate Change Law and Governance
- Dr. Meng Zhang, Postdoctoral Researcher, Centre for Climate Change Law and Governance