APLICAREA PRINCIPIULUI PRIORITĂŢII DREPTULUI EUROPEAN ÎN MATERIE FISCALĂ DE CĂTRE AUTORITĂȚILE NAŢIONALE
THE APPLICATION OF THE PRIORITY PRINCIPLE OF EUROPEAN LAW IN FISCAL MATTERS IN RELATION TO NATIONAL AUTHORITIES
Subject(s): Law, Constitution, Jurisprudence
Published by: Studia Universitatis Babes-Bolyai
Keywords: priority principle; tax law; national authorities; ECJ jurisprudence; VAT; pollution tax; Romanian Constitution.
Summary/Abstract: The application of the priority principle of European law in fiscal matters in relation to national authorities. This study seeks to analyse the priority principle for the application of the European law in tax law in relation to the Romanian national authorities: legislative, executive, but especially the judiciary power. It observes their behavior and the way they interfere with the avalanche of EU legislation, but also with the jurisprudence of th eEuropean Court of Justice, the bulwark of stability and evolutions in the EU law, the Court which stated this principle. The paper attempts to delineate the mechanism of the aforementioned legal principle, by discussing its fundamental case law and the way it influences all the other rights on behalf of the European Union edifice. Moreover, during the research we discovered how the Romanian Constitution approached the priority principle, thus being determined the real and long-expected changes of vision changes concerning the material fiscal law in accordance with the provisions of the Treaties. The issues and the Romanian proclivity to interpretate the fiscal law according to the dictum, the end justifies the means,, determined a limitation on the hegemony of effectivity of EU legal order in Romanian tax matters. The study also examines the main taxation problems which determined a conflict in applying the priority principle, discusing its incidence to pendinte case law. Furthermore, the study analyses the legal force of the principle and how the national courts may apply for the ECJ intendment through the preliminary action in order to adjudicate tax law cases according to EU law. Equally, some de lege ferenda solutions have been offered on the study, inspired by the necessity to surpass the historical fault which separated Romania of the European Union until 2007. Particularly, it is adequate to understand the standards required by EU norms and especially, by its jurisprudence, in contrast with the national one, in order to create a lifeline to throw a bridge to share concepts and their judgement. The purpose is to enhance the applicability of fiscal law by the other authorities and to recover the trust of contributors in authorities, who are getting to try out the difficulties associated with the impact of EU law as a integral part of the legal system of Romania.
- Issue Year: 59/2014
- Issue No: 2
- Page Range: 45-84
- Page Count: 40
- Language: Romanian