The effects of the community law on the law suits dealing with the 'pollution tax

• Author: Madalina Amalia Pasca
• Position: Teaching Assistant, AGORA University, Law and Economics Faculty
• Pages: 269-273

THE EFFECTS OF THE COMMUNITY LAW ON THE LAW SUITS

DEALING WITH THE “POLLUTION TAX”

Paşca Mădălina Amalia

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Abstract

Being part of the European Union, the member states including our country, have to

make serious efforts in order to bring the national law to the demands of the Community law.

That is why the national judges have a more difficult job in giving a good and legal decision

in trials. One of the best examples in this respect is the trials regarding the “pollution tax”.

There are serious reasons why this tax is illegal and it violates the Community law, but even

though not all the Courts from Romania have managed to reach a uniform decision in this

respect.

Key words: “pollution tax”, European Community Treaty, OUG 50/2008, judge,

Introduction

Once Romania became member of European Union, all the institutions of the state

had started the process of solving the requests of the European Community. More than the

others, the juridical system was and continues to be in a continuous process of adjustment to

the community law. Even though each state has its own juridical system and “packet of

legislation”, when it has to deal with a conflict between the community law and the national

one, the community law wins.

According to the provisions of the Treaties, The European Court of Justice is a

jurisprudence which has the duty to ensure the observance of the community law on

interpreting and applying the treaties. Within the institutional system of Community, the

European Court of Justice has a sovereign power.

Analyzing the treaties, the Court’s decisions cannot be discussed neither by the

member states nor by the other community institutions. That’s why, it’s recognized that the

jurisprudence of the European Court of Justice is source of community law with the primary

and secondary legislation.

Unlike the most of the international treaties, the communit y law doesn’t oblige the

member states in relation to each other, but it offers to the individuals the certain rights which

may be referred to in front of the national Courts against the public institutions or other

individuals. This is called the direct effect of the community law. The European Court of

Justice had mentioned about this principle, for the first time, in Van Gend en Loos Decision

from 05.02.1963. In that case, was discussed the direct applicability of art. 12 (now art.25) of

the Treaty, according to which, the import and export duties and the taxes having equivalent

effect are forbidden between member states; interdiction which is applied also to the fiscal

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Teaching Assistant, AGORA University, Law and Economics Facult y, email: madalina.pasca@yahoo.com