Tax Solidarity within the European Union and its Dark Side

Tax Solidarity within the European Union and its Dark Side

The workshop will take place on 12 October 2026, from 12:00 to 14:00, in Room 38 at the Faculty of Law, Charles University, within 4EU+ Synergy project s názvem: New Taxes in the Digital Era: Legal Pathways for Transforming EU Own Resources, č. SY/26/F3/0/003

What does tax solidarity mean in the European Union, and how does it relate to national fiscal autonomy and democratic representation? This workshop brings together two complementary perspectives on its legal foundations and the political tensions surrounding its development.

Pietro Selicato will trace the evolution of solidarity in the EU legal order, distinguishing it from national duties of solidarity and examining whether it could support an autonomous EU taxing power. Particular attention will be paid to environmental taxation, the relationship between the polluter-pays and ability-to-pay principles, EU own resources, and the institutional implications of “no taxation without representation”.

Giuseppe Marino will explore the “dark side” of this discussion through the notion of “representation without taxation” in the European Parliament. His contribution will examine the apparent contrast between political resistance to tax solidarity and harmonisation and extensive administrative cooperation against tax fraud, evasion and excessive tax competition. It will ask whether the protection of national revenues and the pressure of crises, rather than a shared commitment to a European tax system, have driven this cooperation.

Together, the contributions will open a dialogue on solidarity, taxation and representation, including “no representation without taxation” and “taxation without representation”, and on the capacity of European tax policy to develop beyond crisis-driven responses.