Energy Crisis Revolution? The Impact of the Solidarity Contribution on the Evolution of EU Fiscal Powers

Since 2021 the EU has been threatened by an energy crisis which caused a dramatic rise in energy prices and a consequent upsurge in the inflation rate. Among the measures adopted by the EU to face such situation there has been the introduction of a solidarity contribution to be levied on the surplus profits of companies operating in the energy market. The purpose of this paper is to analyze the solidarity contribution in order to understand what kind of institutional change, if any, it represents for EU fiscal integration, with a focus on developments in the field of energy fiscal policies. The paper finds that, rather than a revolution, the adoption of the solidarity contribution constitutes an element of path-dependence.