Harmonization in Community Law and Enforcement of Rights in Tax Law
INTERTAX, Vol. 36, No. 11, pp. 478-491, 2008
16 Pages Posted: 13 Sep 2009 Last revised: 5 Apr 2010
Date Written: September 13, 2009
The easy enforcement and effective protection of rights in the arena of Community law cannot be isolated from the question of how much chances are for the European integration to be juridified. Disparities in national law may constitute obstacles to the smooth operation of the internal market. The question of the development of Community law cannot still be confined to that of simple statutory harmonization. This has been obvious since two decades at least when the state-centred, categorical, comprehensive and detailed statutory harmonization has been replaced by the more relaxed forms of the coordination of Member States in Community legislation. There has been even more emphasis placed on the self-regulation of professions, acknowledged subsequently by Community bodies (in terms of decisions, communications, white papers, etc.). This way, bottom up initiatives, arising from the negotiating of legitimate interests and the enforcement of individual rights, have contributed to the development of an additional source of Community law armonization. This paper seeks to explore the interplay between the enforcement of taxpayer rights and Community law harmonization.
Keywords: harmonisation of Community law from a micro perspective, principle of equivalence extended to direct tax matters
JEL Classification: K34
Suggested Citation: Suggested Citation