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Fiscal Sovereignty of Member States and Tax Harmonization on Mutual Assistance for the Recovery of Tax Claims

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Author(s): Arina Dragodan

Journal: Acta Universitatis Danubius : Juridica
ISSN 1844-8062

Volume: VII;
Issue: 2;
Start page: 125;
Date: 2011;
Original page

Keywords: taxes and duties | fiscal competence | tax power | State Cooperation | Directive 2010/24/UE

ABSTRACT
This work presents the impact of harmonization of legislation on the recovery of claims relating to taxes and duties by the mutual assistance between the EU Member States for their tax sovereignty. The research is grounded upon previous studies on the same topic conducted in during the research stage within the Graduate School of Public Law and Tax Law at the University of Paris 1 Pantheon-Sorbonne, which was held during the year 2010. The objectives of the work aim at showing that tax sovereignty implies on the one hand the right of the National Parliament to determine taxes. On the other hand, taxation is the most important instrument of economic and social policy of the governments of member states. It is important to note that the States have broad discretion to create their own direct tax systems in a way that ensures best meet their objectives and internal politics as possible. With regard to the methodology, in order to realize this study it was used a combination of research methods, namely: bibliographical research, the systemic method, the logical method and the comparative method. We consider that our scientific approach presents timeliness and usefulness both academics and practitioners.
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Tango Rapperswil
Tango Rapperswil