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Introduction In The Jurisprudence Of European Court Of Justice In Fiscal Matter

Author

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  • CÎRMACIU DIANA

    (University from Oradea, The Judicial Sciences Faculty)

Abstract

The adherence of Romania to the European Union on January 1st 2007 assumes also the harmonization of Romanian law with the European one. In the fiscal domain, while in case of the value added tax and in case of the excise duties the harmonization is realized through the implementation to the national legislation of the European Directives, in case of the most direct taxes the absence of some harmonized regulations assesses the recourse to the decisions adopted by the European Court of Justice in the matter of the four fundamental freedoms which, through their effect, have incidence in the fiscal domain. In these conditions the knowledge and profound study of the jurisprudence of the European Court of Justice is becoming a necessity.

Suggested Citation

  • Cîrmaciu Diana, 2009. "Introduction In The Jurisprudence Of European Court Of Justice In Fiscal Matter," Contemporary Legal Institutions, Romanian-American University, vol. 1(1), pages 47-52, November.
    • Handle: RePEc:rau:clieui:v:1:y:2009:i:1:p:47-52
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