We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Ecofiscalitatea în contextul raporturilor dintre dreptul UE şi dreptul naţional.
- Authors
DUTU, Andrei
- Abstract
The usage of eco taxing is limited by the ban of tariff barriers instituted by EU law. Even in the absence of harmonization rules, the fiscal autonomy of the member states is not absolute. Aiming that tax instruments are not to be used in protectionist purposes, many previsions of the Treaty on the functioning of the European Union (TFEU) constrain the possibilities and conditions of efficiently adopting tax rulings to protect the environment. Thus, any such measure must not become a source of tax obstacles similar to a custom right for imports and exports, or to become an internal discriminatory taxation (contravening articles 28 and 30 or articles 110 and 111 of the TFEU), or that the respective tax does not contravene to the dispositions of article 56 TFEU regarding the free movement of services. Moreover, impairing the tax product or the royalty must not become state aid as provided by article 107 of the Treaty. To define and characterize the nature of such measure, given the autonomous character of the EU legal order, the qualifications given by the national legal system are discarded in favor of the meanings given by the EU primary law. Thus, a disposition adopted by a national law of a member state that contravenes the rules mentioned above is contrary to the TFEU, even if it could be compatible to other national regulations.
- Subjects
EUROPEAN Union; NONDISCRIMINATION principle (International law); TARIFF; JUDGE-made law; TAXATION; PROTECTIONISM
- Publication
Pandectele Române, 2014, Issue 1, p57
- ISSN
1582-4756
- Publication type
Article