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

• Author: Arina Dragodan
• Position: PhD in progress, National School of Political Studies and Public Administration, 6 Povernei Street, Sector 1, Bucharest, Romania
• Pages: 125-136

Abstract:

This work pres

claims relating to taxes and

tax sovereignty. The researc

during the research stage wit

Paris 1 Pantheon-

Sorbonne,

showing

that tax sovereign

determine taxes. On the oth e

policy of the governments

dis

cretion to create their own

internal politics as possible. W

a combination of research

logical method and the com

timeliness and usefulness bot

Keywords:

taxes and duties;

1.

Introduction Gé

Souveraineté Fiscale

Pour commencer, ce tra

matière fiscale qui appa

consentement à l’impôt

de la Déclaration des dr

La souveraineté fiscale

impôts. D'autre part, la

économique et sociale d

1

PhD in progress, Na

tional S

Sector 1, Bucharest, Roman

arina_dragodan@yahoo.com

la recherche: Compétitivité

Supérieur» co financé par l

Développem

ent des Ressourc

J

Fiscal Sovereignty of Member Sta

Tax Harmonization on Mutual Ass

for the Recovery of Tax Claim

Arina DRAGODAN

1

resents the impact of harmonization

of l egislation on th

d duties by the mutual assistance between the EU Member S

arch is ground ed upon previous studies on the sa

me topic

within the Graduate School of Public Law and Tax Law at the

e, which was held d uring the year 2010.

The objectives

of the

ignty implies

on the one hand the right of the National P

ther hand, taxation is the most important instrument of econom

ts of member states. It is i mportant to note that the State

wn direct tax systems in a way that ensures best meet their o

e. With regard to the methodology, in or der to realize

this stud

h methods, namely: bibliog

raphical research, the systemic

comparative method. We consider that our scientific appro

both academics and practitioners.

es; fiscal competence; tax power; S

tate Cooperation; Directive

Générale sur le Pouvoir Fiscal en Europ

ale

travail présente quelques aspects du pouvoir décisio

partient formellement au Parleme

nt en raison du p

ôt. Ce principe a été exprimé, comme on le sait, à l

droits de l’homme et du citoyen de 1789.

le implique le droit du Parlement national pour dét

la fiscalité est l'instrument le plus important de l

e des gouvernements des Etats membres: elle peut ê

l School of Political Studies and Public Administration,

6 Po

ania.

Tel.: +4021.318.08.97, fax: +4021.312.25.35.

Correspo

om

. L’aute

ur est le bénéficiaire du Projet «Bourses Doctorale

ité, Qualité, Coopération dans l’Espace Européen de l’E

r l’Union Européenne, par le Programme Opérationnel S

urces Humaines 2007

-2013".

AUDJ, vol. VII, no.

2

JURIDICA

125

tates and

Assistance

aims

t he recovery of

r States for their

ic conducted in

he University of

the work aim

at

l Parliament to

omic and social

ates have broad

ir objectives and

tudy it was

used

ic method, the

proach presents

ive 2010/24/UE

rope et la

isionnaire en

principe du

à l’article 14

éterminer l

es

e la politique

ut être utilisée

Povernei Street,

ponding author:

ales à

l'appui de

l’Enseignement

l Sectoriel "Le

2

, pp. 125-136