An Innovative Approach to Overcoming the “Joint-Decision Trap”: EU Law Requirements for AVMSD-Based Financial Contributions from a Tax Policy Perspective

The legal regime for financial contributions, established in the Audiovisual Media Services Directive (2010/13) (AVMSD), differs fundamentally from other tax-related EU measures. Instead of prescribing a minimum standard, the AVMSD defines the legal boundaries in respect of implementation. This new approach might help the European Commission advance its agenda to increase the European Union’s influence in the area of taxation more effectively. This article assesses these developments from a tax policy perspective.