Transposition into national law of directives relating to the mutual assistance between member states and administrative cooperation in the tax sector

Harmonization of national legislation with the European Union legislation is an obligation imposed by the European Union to be met by all governments member states. A directive shall be binding, as to the result to be achieved, upon each Member State to which it is addressed, but shall leave to the national authorities the choice of form and methods of transposition. 103 Harmonization of tax systems in the European Union has emerged as a necessity by the increasing volume of trade and financial transactions worldwide and the increasing mobility of capital and and workers. Creating the European Union, the abolition of customs barriers, integration of our states in this union and aligning the tax systems of member states, imposed harmonization of the Romanian fiscal system with systems of Member States. In this context, is included the transposition of directives on mutual assistance and administrative cooperation in tax matters. Globalization, a phenomenon that has generated the development of mobility of taxpayers, cross-border transactions and the internationalization of financial instruments determined the Member States to enter into wider cooperation, including the establishment of transparent taxation systems and the exchange of information. This work aims to present the impact of mutual assistance for the recovery of claims relating to taxes and cooperation between the Member States and their impact on fiscal sovereignty