The launch of the NGEU plan, designed to respond to the economic shocks caused by the COVID-19 crisis, represented a historical turning point.
This volume examines the challenges currently facing the EU budget, exploring a range of fiscal and financial instruments that could potentially serve as new own resources aimed at strengthening the Union’s fiscal capacity.
Professor Giangiacomo D’Angelo is Associate professor in Tax Law at University of Bologna. His research activities centre on the influence of European law on the tax law, namely through European case-law.
From 2023 holder of a Jean Monnet Chair in EU Customs Law awarded and sponsored by the European Commission (EACEA).
This volume, edited by Professor Giangiacomo D’Angelo and resulting from the work of young scholars members of the Bologna Local Group of the European Law Students’ Association, is part of the Legal Research Group series of ELSA Italy, devoted to the in-depth study of selected legal issues of particular contemporary relevance.

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