| Abstract |
2022/1854 (Regulation). This Regulation introduces a temporary solidarity contribution (known as a windfall profit tax) as a component of the emergency measures to mitigate the high-energy prices for vulnerable consumers resulting from the Ukraine war. Due to the controversies that the windfall profit tax raises from policy making, EU, and constitutional perspectives, this special issue aims to contribute to the debate on this type of tax. policy making aspects of this measure, i.e., the applicability of Article 122 TFEU by the EU Commission, the solidarity contribution as a windfall profit tax, the retroactivity implementation of this Regulation, and its compatibility with the objectives of the EU Green Deal. Three of the six articles provided in this special issue focus on Member States and handling cross-border implications. progressive. |