Romanian Review of Social Sciences

Universitatea Nicolae Titulescu

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GetInfo - German National Library of Science and Technology

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WZB – Social Science Research Center (Berlin)

Index Copernicus

New Jour Catalog (Georgetown Library)

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+ 40 21 330 90 32

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EMAIL

rrss@univnt.ro

ISSN

2284 - 547X

ISSN-L

2284 - 547X

EDITOR

Dan Velicu
Nicolae Titulescu University

SOVEREIGNTY – FROM CLASSICAL TO SHARED AND BEYOND. THE CASE OF THE EU FISCAL POLICY

RRSS 2015 No.9 - Romanian Review of Social Sciences

  1. Authors:
      • Pleşea-Creţan Alexandra, PhD Candidate

  2. Keywords: European Union, sovereignty, fiscal policy, shared competences

  3. 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.

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