Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments - Intertax View Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments by - Intertax Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments 50 6/7

Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation.

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