Cadrul legislativ european în domeniul obligaţiei bugetare
THE EUROPEAN LEGISLATION BUDGETARY OBLIGATIONS

Summary/Abstract: The overall objective of the EC Treaty, in tax matters, is expressed in Article 23, and consists in the elimination of customs duties and any other measures having equivalent effect between Member States as well as to “ensure non-distortion of competition within the common market”. The European Commission has presented the strategy on the future of tax policy in the European Union. Through this strategy, tax policy will be in line with the general objectives of EU policy, such as the target set by the Lisbon European Council of making the European Union economy is the most competitive in the world. Coordination of taxation could help Member States that this goal will be achieved, in particular the harmonization of legislation on VAT and excise duties. The Commission intends to pay more attention to issues relating to taxation faced by citizens and businesses operating within the Community. Regarding Member States where national tax rules and procedures against the objectives of the EC Treaty, the Commission intends to be more active and to propose recommendations for legislative action and cooperation.

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