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

19 May 2026, 6:15 p.m.

The Return of Social Europe?
Negotiating and Implementing the European Pillar of Social Rights

Prof. Dorte Sindbjerg Martinsen
University of Copenhagen

The European Pillar of Social Rights (EPSR) has re-energised EU social policy and led to the adoption of a new generation of binding social directives. However, whether these initiatives deliver on their social ambitions remains an open question.

This lecture examines the political and legal dynamics shaping the effectiveness of Social Europe by focusing on the Pillar as resulting from two key stages of EU policy-making: EU-level negotiations of binding law and subsequent national implementation. Bringing together recent
research, it asks whether and how policy design, political contestation and implementation practices condition the realisation of EU social rights.

 

Further Dates in 2026

11 November Prof. Dr. Ruth Weber, Chair of Public Law, Deutsche Universität für Verwaltungswissenschaften Speyer

Past events

2026

13 January Prof. Claire Kilpatrick, Queen’s University Belfast Whither the Social and the Fiscal State in the EU?
4 March Stéphanie Riso, European Commission The EU Budget: Static or Ever-Evolving?

2025

13 January Prof. Dr. Michael W. Müller, University of Mannheim, Heidelberg Die Zukunft der europäischen Finanzverfassung [Lecture in German]
11 March Prof. Floris de Witte, London School of Economics and Political Science (LSE) Democracy and Power in the New Activist European Union
08 July Prof. Erin Scharff, Arizona State University, Phoenix The Problem of Small Bases – Funding Local Governments in U.S. Fiscal Federalism
16 September Prof. Iain Begg, London School of Economics and Political Science (LSE) European Institute Rethinking the EU’s Finances: Will This Time be Different?
11 December Prof. Dr. Dr. Armin Steinbach, Bundesministerium der Finanzen Eine neue deutsche Schuldenregel im Lichte der reformierten EU-Fiskalregeln

2024

18 January (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 Dr. Uwe Corsepius
Generalsekretär des Ministerrats der Europäischen Union 2011-2015
Die Europäische Reformdebatte - Anmerkungen aus der europapolitischen Praxis
8 May Prof. Alicia Hinarejos Fiscal Integration in the EU: Acceleration, Constitutional Pitfalls, and Limits
15 July Prof. Brigid Laffan Public Finance, Crises and the Dynamic of EU Integration
16 September Prof. Andrea Sangiovanni The EU Excludes Non-European Countries from Accession: Is it Right to Do so?
11 December Prof. Armin von Bogdandy The Fiscal and Social State under the CJEU‘s New Principled Constitutionalism