this paper summarizes the recent proposal for a Financial transactions tax (Ftt), usually known as a tobin tax. the recent turbulence in world financial markets has rekindled interest into J.M. Keynes's suggestion in the "General theory".the main problems of the tobin tax proposal will be analyzed by reference to the Proposal Directive presented in 2011 and, especially the Proposal Directive presented in 2013 for implementing the mechanism for enhanced cooperation on taxes.