THE PRINCIPLE OF PRIORITY OF THE EUROPEAN UNION LAW COMPARED TO THE NATIONAL LAW IN THE TAX FIELD
THE PRINCIPLE OF PRIORITY OF THE EUROPEAN UNION LAW COMPARED TO THE NATIONAL LAW IN THE TAX FIELD

Summary/Abstract: The state has the power to tax, respectively the state shall create a taxation system to assure the establishment of the public incomes to the state in the amounts necessary to cover estimated public expenses. In the process of establishing taxes and duties, the state has to comply with a series of principles established by law, principles that shall govern the national tax law, and their compliance assures a coherent, fair and efficient policy in accordance with the law rules applicable in the matter.In their turn, these principles are subordinated to the principles in the matter regulated at the European Union level, principles which include the principle of priority of enforcement of the European law, principle who has no express consecration in the European primary law, but this comes from the practice and the decisions of the European Union Court of Justice. In Romania, the principle of priority of the European Union law is expressly dedicated in the Constitution.

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