LL.M European direct taxes: pros and cons

• Author: Florentina Iuliana Weber
• Position: Lect. Univ. Dr. Spiru Haret University, Faculty of Law and Administration Brasov
• Pages: 344-349

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LL.M EUROPEAN DIRECT TAXES:

PROS AND CONS

Weber Florentina Iuliana

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Abstract

Approximately 60 years after the first kernel on the EU constitution, the

idea of tax integration for all community members is more often circulated at

official meetings of the representatives of Member States.

The fiscal integration is made by reference to the four fundamental

freedoms covered by the Treaty on European Union, namely: the free movement

of goods, services, persons and capital. To this doctrine it should be added also

the free movement in relation to payments within the Union, which is essential to

support the four basic freedoms.

Time has to decide if this idea, which now seems to be just in the early

stages, will revolutionize the history of the European community.

Key words: direct taxes, taxes, EU budget, contributions, economic

government, economic policies and budget, expenditure, collection

Introduction

The present paper tries to express an opinion on the more often circulated

idea of implementing, since 2012, direct taxes on taxpayers, and lowering taxes to

the budget allocated by the EU Member States, followed by an appearance of an

European economic government.

The above mentioned idea appears on the ground of the economic crisis

and the recession that affected and is affecting a number of Member States. To

face this crisis, many countries in the euro zone have left their public spending

and public debt without supervision and have moved from the criterion of

convergence. Other countries such as Greece, passed by bankruptcy, put the

European currency into difficulty.

In early June 2010, at a meeting of officials of the 27 EU member states in

Brussels, the EU executive announced his intention to reduce contributions from

Member States to the EU budget by reducing spending. An absolutely laudable

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Lect. univ. dr. Spiru Haret University, Faculty of Law and Administration Brasov, Email:

weber_iuliana@yahoo.com