ABSTRACT
Since the early writings on technocratic Utopias, it has been recognized that the legitimacy of the 'government by experts' is a serious problem. In the past century, authors such as Auguste Comte claimed that a solution to this problem was to be found in the old, medieval distinction between spiritual and temporal power. Taxation seems to confirm the assertion that when European Union (EU) institutions cannot catalyse mimetic process technocracy comes to an impasse. The Commission, acting as an entrepreneurial actor, exploits the political properties of isomorphism and, under the conditions, can secure 'technocratic' legitimacy, that is, a type of legitimacy confined to the formal hurdles to be leapt over in the EU policy process. Technocracy is a challenge, but it is not overwhelming. To begin with, expertise is not confined to technocracy. Tax policy illustrates how the Commission itself can force stalemate by switching from technocratic policy to a more political discussion on harmful tax competition.
