Η κανονιστική βάση που διέπει την ΕΕ και τα θεσμικά της όργανα στη λήψη αποφάσεων στον τομέα της άμεσης φορολογίας και η έννοια της δημοκρατικής νομιμότητας:: Η αλλαγή του νομικού προτύπου (paradigm shift) από την πάταξη της φοροδιαφυγής προς την καταπολέμηση της φοροαποφυγής.

Abstract

In this paper, we examine how the European Union’s tax policy in the field of direct taxation has evolved, shifting its focus from combating tax evasion to addressing tax avoidance. We argue that the EU leverages international initiatives to strengthen tax harmonization, despite the predominance of national competence. The paper highlights the growing institutional trend toward EU-level regulation of tax avoidance as a policy tool, exploring the democratic legitimacy of this shift, its compatibility with the fundamental freedoms of the TFEU, and the constitutional architecture of the Union. Particular emphasis is placed on the concept of a new institutional balance, shaped through the interaction between primary and secondary law, national regulations, and European case law, under the principles of subsidiarity, proportionality, and transparency. Finally, we explore the digital economy as a challenge for tax accountability and the regulation of the internal market.