THE  TAX  ON  THE  POLLUTION GENERATED  BY  MOTOR  VEHICLES  IN  ROMANIA   AND   COMPATIBILITY   WITH   THE   LAW   OF   THE  EUROPEAN UNION Cover Image

THE TAX ON THE POLLUTION GENERATED BY MOTOR VEHICLES IN ROMANIA AND COMPATIBILITY WITH THE LAW OF THE EUROPEAN UNION
THE TAX ON THE POLLUTION GENERATED BY MOTOR VEHICLES IN ROMANIA AND COMPATIBILITY WITH THE LAW OF THE EUROPEAN UNION

Author(s): Daniela Iancu, Andreea Drăghici
Subject(s): Law, Constitution, Jurisprudence
Published by: C.H. Beck Publishing House - Romania
Keywords: fiscal autonomy; equality of treatment; European law; environment; pollution.

Summary/Abstract: The autonomy of the European Union member states in the fiscal field must observe the provisions of the article 110 TFUE, which provide the equality of treatment be tween the national goods and those from the others member states. With the declared aim to protect the environment, the Romanian state has adopted a series of regulations declared, one by one, incompatibles with the European law because, in an indirect manner, they were protecting the national production of vehicles and creating discriminations between the vehicles imported from the others member states and those existing already on the national market.

  • Issue Year: 15/2016
  • Issue No: 1
  • Page Range: 7 - 17
  • Page Count: 11
  • Language: English
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