par De Laet, Jean-Pierre
Référence Reflets et perspectives de la vie économique, 52, 4, page (49-59)
Publication Publié, 2013
Article révisé par les pairs
Résumé : This article provides an analysis of recent progress achieved in two areas of European policy relevant for cross-border savings: banking union and taxation. The creation of a banking union is still in progress but some of its instruments have a limited size and their implementation will require a long period of time. Member States also maintain or continue to introduce tax obstacles that complaints and infringement procedures cannot completely eliminate. Tax policy coordination, which as such is not legally binding, can only deliver results in the long run in a context of fiscal consolidation. © De Boeck Supérieur. Tous droits réservés pour tous pays.