Incidența dreptului european în contextul organizării finanțelor publice naționale
și al construcției bugetului public național
The impact of European law in the context of the organization of national public finances
and the projection of the national public budget
Author(s): Ioniță CochințuSubject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: European law; national public finances; national public budget;
Summary/Abstract: As we have shown in many other papers, Romania’s European Union membership implies certain responsibilities concerning, first of all, the applicable European law, equally, for all the member states, aspects that are interfering with the national law, as a consequence of the sovereignty of the states that are part of the great family of the European Union. Thus, in the organization of the national public finances and of the national public budget construction, certain aspects specified by the European legislation must be considered, aspects that are interlocutory in the national law also. But not all the legal acts are mandatory, like, for instance, the intergovernmental instruments that are not a part, formally speaking, of the EU law, or the Recommendations of the EU Council, through which it is prescribed to Romania to take the necessary measures in order to be assured that the nominal growth rate of the primary net public expenses does not exceed a certain percentage, which would correspond to an annual structural adjustment within a certain percentage of the gross domestic product. Or, when a priori reviewing the constitutional legality of the 2019 Budget Law, it has been argued, by the subjects that initiated this procedure, that the respective law, the public budget edification, was not adopted in compliance with several European norms or recommendations, which would lead to its lack of constitutional legality. After being reviewed by the Constitutional Court, the 2019 Budget Law was declared to be constitutional. These are the aspects to be approached in this paper, also being presented the approaches to be adopted in principle arising from the jurisprudence of the constitutional litigation court.
Journal: Tax Magazine
- Issue Year: 2019
- Issue No: 6
- Page Range: 456-463
- Page Count: 8
- Language: Romanian
- Content File-PDF