Limitele neclare ale integrării fiscale în materia impozitelor directe: descifrarea rețelei de justificări folosite de statele membre în jurisprudența Curții de Justiție a Uniunii Europene
The Blurred Limits of Direct Tax Integration: Disentangling the Web of Justifications Employed by Member States in ECJ's Case-Law

Summary/Abstract: Following an indolent harmonization process in the area of direct taxation, the Court of Justice of the European Union (CJEU) largely undertook the mission to evaluate the compliance of national legislation with the principles of the Internal Market. In this process of negative integration, Member States have increasingly introduced novel justifications meant to counterbalance the application of the fundamental freedoms enshrined in the founding Treaties. This paper mainly focuses on Court of Justice’s rulings where various tax-specific justifications were employed under the “public interest” umbrella. Under the Court’s expansive and hesitant approaches, lies a large network of interrelated arguments, ranging from the need to preserve a coherent tax system to the imperative of preventing tax avoidance. The aim of this paper is to provide a contextual account of these justifications and comment on the suitability of their future usage.

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