IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i1p132-135.html
   My bibliography  Save this article

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

Author

Listed:
  • PAUN Ciprian Adrian

    ("Babe? Bolyai" University of Cluj-Napoca)

  • JULA Octavian

    ("Babe? Bolyai" University of Cluj-Napoca)

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.

Suggested Citation

  • PAUN Ciprian Adrian & JULA Octavian, 2010. "The Concept and Definition of EU Tax in EU Law and the Compatibility with the Romanian Law," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 132-135, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:132-135
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    taxes; fiscal law; Romania;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:132-135. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.