SOVEREIGNTY – FROM CLASSICAL TO SHARED AND BEYOND. THE CASE OF THE EU FISCAL POLICY
Journal Title: Challenges of the Knowledge Society - Year 2015, Vol 5, Issue 0
Abstract
Tax policy in the European Union is a goal difficult to achieve in the context of a community that brings together 28 European countries. This assertion is based on the complexity and the many stages of the European integration process which resulted in the emergence of a supranational structure that does not fit neither into the patterns of federal state, nor of intergovernmental organizations. Under these circumstances, the fiscal sovereignty the European Union enjoys is quite an atypical one, far form the classical version of sovereignty, which implies very few competences transferred to the European level and many more in the hands of the member states. The European Union is caught between the need to take further actions in the field of taxation in order to reach fiscal integration and the reluctance of the member states to offer further attributions to the supranational construction regarding fiscal matters.
Authors and Affiliations
Alexandra PLEȘEA-CREȚAN
Keywords
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