2011 | 4 | 9-41
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Granice suwerenności państw członkowskich UE w sferze podatków bezpośrednich

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Changes in political and economic relations have necessitated reformulation to the concept of national sovereignty. States have limited their sovereign rights by taking obligations at an international level, which in turn makes necessary to rededefine ne the basic functions of the state. Nowadays there is a tendency of the states to abandon their sovereign prerogatives and transfer them to the international level, which in the author’s opinion indeed do not affect the sovereignty of states, however, limits the authority to exercise independently their powers in some fields. This phenomenon applies also to taxation. The author analyzes the evolution of the concept of state’s sovereignty and its attributes. Proves that the concept of state sovereignty in the light of European integration, despite its significant evolution, has not lost its importance. Relying on these assumptions the author considers the sovereign rights of the EU Member State in the field of direct taxation. Nor the Treaty on the Functioning of the European Union, nor any of foregoing Treaties, did not confer the right to levy direct taxes to the European Union. This right remains the exclusive domain of the EU Member States. However, the competence of the EU Member States to levy direct taxes affects the ability of the European Union to exercise powers relating to the founding and creation of a common market, and that inevitably might lead to situation that national direct tax law is in contrary to the provisions of the Treaty granting freedom of movement. The authority to solve this conflict is exercised by Court of Justice of the European Union, who is also entitled to interpret EU law in respect of national rules governing direct taxes. The case law of the ECJ has tried to strike a balance between the freedom of movement and the Member’s States’ sovereignty to levy direct taxes. While interpreting the EU law, the ECJ is obliged to protect the simultaneous exercising of powers by both – the European Union and the Member States. The ECJ essentially fulfills this obligation, although – as shown by the examples in the case law – sometimes went beyond its jurisdiction.
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