The Concept and Definition of EU Tax in EU Law and the Compatibility with the Romanian Law

Ciprian Adrian Paun () and Octavian Jula ()
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Ciprian Adrian Paun: "Babe? Bolyai" University of Cluj-Napoca
Octavian Jula: "Babe? Bolyai" University of Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 132-135

Abstract: The accession of Romania to the EU took place in a moment in which the concepts referring to taxes are clearly marked by the Founding Treaties stipulations and by ECJ jurisprudence. Romanian fiscal law has suffered successive modifications in the past 18 years. The modifications have been inspired by Romania's accession negotiations to EU, and also by the economic changes of the period. Because of the European Commission technical sustaining, Romania started to define concepts like "tax", "duties", "taxes" or "taxation" using the communitarian meaning of the Founding Treaties and the ECJ jurisprudence.

Keywords: taxes; fiscal law; Romania (search for similar items in EconPapers)
JEL-codes: F36 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:132-135

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