Project Details
Projekt
“No representation without taxation“ – budgetary powers in the multi-level system
Applicant
Dr. Ruth Weber
Subject Area
Public Law
Term
since 2023
Project identifier
Deutsche Forschungsgemeinschaft (DFG) - Project number 528774314
"No representation without taxation" is how European law scholars occasionally comment on developments in the EU's financial constitution, inverting the slogan of the US independence movement. This reflects the aims of the junior research group: firstly, it refers to the historical idea of budgetary powers. Secondly, it expresses the legitimising function of the budgetary powers, which plays a crucial role in current constitutional law. Thirdly, it alludes to the EU's missing right to tax and its connection with democratic representation at the EU level. The question of budgetary powers in the multi-level system covers the financial constitutional contexts of decision-making in federal structures: The starting point is current developments in the EU like the economic recovery fund 'Next Generation EU' established in the wake of the Covid19 pandemic in 2020. However, the objectives of the junior research group go beyond this: while in the first project phase, it will focus on the horizontal dimension of budgetary powers, i.e. it looks at the different levels in German and European law, in the second project phase, it examines the vertical relation of the levels in federally and centrally organised nation states (Germany, France, Austria, USA) as well as the EU. Historically, the idea of budgetary powers emerged with the rise of nation states and modern democracies: The idea of the "power of the purse" already featured in early British parliamentarism, "no taxation without representation" was a rallying cry of the North American settlers not represented in the British parliament, in Germany deputies fought for the "Königsrecht" of parliament in the 19th century. The budgetary powers also play a crucial role in current constitutional law. The Federal Constitutional Court regularly refers to it, not least in decisions on European constitutional law. The junior research group aims to analyse this argumentation in constitutional law: To what extent does the case law take into account the change in function that the "Königsrecht" has undergone due to the parliamentary system of government enshrined in the Basic Law? How can one determine whether the budgetary powers of the Bundestag are still respected in the process of European integration? With regard to the EU, the group will primarily examine the relationship between revenue and expenditure. While the member states decide on the former, the European Parliament and the Council share budgetary powers with regard to expenditure. Climate change, war, and pandemic - crises entail political decisions that affect the budgets of nation states and also of the EU. The study of budgetary powers aims at a better understanding of the horizontal and vertical relationship of political bodies in the multi-level system in the past and in the future.
DFG Programme
Independent Junior Research Groups
International Connection
Finland, France, Italy, Netherlands, Switzerland, USA
