Following the crisis– Special taxes and government room for manoeuvre in the European internal market
Fájlok
Dátum
Szerzők
Folyóirat címe
Folyóirat ISSN
Kötet címe (évfolyam száma)
Kiadó
Absztrakt
This paper examines how recent global economic shocks—particularly the 2008 financial crisis, the COVID-19 pandemic, and the Russia–Ukraine war—have prompted increasingly active government interventions and challenged the EU’s internal market framework. It focuses on special taxes and other crisis-response measures that, while effective in the short term for maintaining fiscal stability, may conflict with EU competition law and the four fundamental freedoms in the long run. The core question is whether such interventions can be justified under EU law during crises, and to what extent they distort market functioning and legal certainty. The research is based on a qualitative methodology, combining legal and economic policy analysis with case studies. It pays particular attention to Hungary’s practices and the responses of EU institutions, including legal proceedings. The study aims to define the boundary between legitimate state intervention and violations of EU law, offering policy recommendations for both national and EU-level decision-makers.