Profili di una imposta sui redditi d'impresa come risorsa propria dell'Unione Europea

The merits, legal basis and structure of a European tax are here examined. It is designed as a tax on income from business activity
carried out in the internal market. The tax would be established and
regulated by the European Union but administered by Member
States on its behalf. Hence, it would be the very outcome of the EU’s
fiscal power, whose legal basis is found in Article 311 TfEU.