MPI TAX

Max Planck Hub Fiscal and Social State

The Future of the Fiscal State and the Social State in the European Union

As of 1 January 2024, the Max Planck Institute for Social Law and Social Policy and the Max Planck Institute for Tax Law and Public Finance have established the “Max Planck Hub Social and Fiscal State” which is meant to bring together perspectives from social law as well as from tax law in the context of foundational legal research.

The sequence of fiscal and social challenges for the European Union we have witnessed in the past 15 years, ranging from the financial crisis and the Euro crisis to the Covid-19-pandemic and the war in Ukraine, followed by an energy crisis, have stretched the fabric of the European Union to its outer limits. We see the necessity to take a fresh look at the overall structure – taking into account both the constitutional aspects as well as the economic and financial impact of the current and possible future systems.

In this context, the lecture series on the “Future of the Fiscal State and the Social State in the European Union” has been set up in order to address major issues of the future framework of the European Union dealing with taxation, social security, fiscal transfers, multi-level fiscal and social governance and the concept of solidarity within Europe. It is meant to address both the division of labour between the Member States and the European Union as well as the interaction between the different European Institutions and their inner workings.

 

Host:
MPI for Tax Law and Public Finance
Marstallplatz 1
80539 Munich

www.tax.mpg.de

MPI for Social Law and Social Policy
Marstallstrasse 11
80539 Munich

www.mpisoc.mpg.de

Venue:

Max-Planck Campus MUC
Marstallplatz 1 / Room E10
80539 Munich

 

 

 

Upcoming Event

11 March 2025, 18:15

Democracy and Power in the New Activist European Union

Prof. Floris de Witte
London School of Economics and Political Science (LSE)

The new activist EU is usually presented as a consequence of relatively recent exogenous pressures exerted on the integration project – which push it to be more resilient, more independent, and more strategic. There is, however, a longer story to be told, of the EU gradually strengthening and making more sophisticated its centre.

This story is one that focuses on state-building and system closure and comprises not just the more activist economic forms of governance, but also the articulation of values, the centralisation of institutional and regulatory power, and the production of narrative strategies revolving around Europe’s sovereignty. Combined, these three processes have equipped the EU for much more direct forms of rule, which no longer are mediated by domestic infrastructures and institutions. The emergence of this ‘new’ European Union that rules much more directly has implications for how its political authority is sourced and re-produced.

In this talk, I will look at the way in which the EU’s direct rule depends on different forms of authority, distinguishing between ‘coercion’, ‘capital’ and ‘commitment’.

Weitere Informationen

photo: KI / Adobe Stock

Further Dates in 2025

11 March Prof. Floris de Witte, London School of Economics and Political Science (LSE)
08 July Prof. Erin Scharff, Associate Dean of Research and Faculty Development, Arizona State University, Phoenix
16 September Prof. Iain Begg, Professorial Research Fellow, London School of Economics and Political Science (LSE) European Institute
24 September Stéphanie Riso, Director-General for Budget, European Commission, Brussels
27 November Prof. Roel Beetsma, Dean Economics & Business, University of Amsterdam

Past events

2025

13 January 2024 Prof. Dr. Michael W. Müller, University of Mannheim, Heidelberg Die Zukunft der europäischen Finanzverfassung [Lecture in German]

2024

18 January 2024 (Inaugural Event) Prof. Dr. Koen Lenaerts
Präsident des Gerichtshofs der Europäischen Union
Solidarity as a Multifunctional Principle in the EU Legal Order: Challenges and Implications for the Future of Social and Fiscal Europe
  Prof. Ruth Mason
Edwin S. Cohen Distinguished Professor of Law and Taxation, University of Virginia School of Law
Max Planck Law Fellow
Federalism and Solidarity – a Comparative Project
29 April 2024 Dr. Uwe Corsepius
Generalsekretär des Ministerrats der Europäischen Union 2011-2015
Die Europäische Reformdebatte - Anmerkungen aus der europapolitischen Praxis
8 May 2024 Prof. Alicia Hinarejos Fiscal Integration in the EU: Acceleration, Constitutional Pitfalls, and Limits
15 July 2024 Prof. Brigid Laffan Public Finance, Crises and the Dynamic of EU Integration
16 September 2024 Prof. Andrea Sangiovanni The EU Excludes Non-European Countries from Accession: Is it Right to Do so?
11 December 2024 Prof. Armin von Bogdandy The Fiscal and Social State under the CJEU‘s New Principled Constitutionalism