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Taxation plays an important role in funding public services. Today, tax policy remains largely a national competence, with Member States determining how taxes are collected and used. The European Union’s fragmented tax rules are sometimes viewed as a challenge for competitiveness, as greater alignment could reduce administrative and economic costs. Harmonised tax rules may also support broader EU objectives by promoting fair competition for businesses, improving the functioning of the single market, and facilitating its further development.

Progress toward tax harmonisation has been limited by two factors. First, decisions in monetary and fiscal policy require unanimity, unlike most EU legislation adopted by qualified majority. Second, tax matters can be politically sensitive, as they reflect different social and economic approaches and may be seen as limiting national sovereignty.

Differences in tax systems can also have implications for fundamental rights. Legal certainty, a key principle of the rule of law, requires that rules are clear, precise, and predictable. Taxation is a field where inconsistency between Member States can significantly affect cross-border activity. In this context, harmonisation can contribute to legal certainty by reducing complexity, supporting fair treatment, and offering a more coherent regulatory framework.

Join this Euractiv Stakeholder Workshop to discuss tax harmonisation in the EU and its role in enhancing competitiveness and legal certainty. Questions to be discussed include:

- How can the EU balance the need for tax harmonisation with Member States’ national fiscal autonomy?
- How does tax harmonisation contribute to greater legal certainty for businesses and individuals?
- What examples can we find where a lack of tax harmonisation has led to concerns about breaches of the rule of law?

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