Procedura de legiferare a Uniunii Europene în materie de fiscalitate [Articol]
| dc.contributor.author | Suceveanu, Natalia | ro |
| dc.date.accessioned | 2026-01-05T09:16:22Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | This article examines the special legislative procedure governing EU tax law, highlighting the legal constraints imposed by the Treaties and the institutional imbalance arising from the requirement of unanimity in the Council and the merely consultative role of the European Parliament. The study provides a juridical analysis of the actors and mechanisms involved, assessing their implications for democratic legitimacy and legislative efficiency. Particular attention is given to the relevance of this framework for EU candidate states, especially the Republic of Moldova, which must prepare to integrate into and operate within this distinct legislative model. | en |
| dc.identifier.citation | SUCEVEANU, Natalia. Procedura de legiferare a Uniunii Europene în materie de fiscalitate. In: Integrare prin cercetare şi inovare: conferinţa ştiinţifică naţională cu participare internaţională. Ştiinţe Juridice şi Economice. Chișinău, 6-7 noiembrie 2025. Chișinău: CEP USM, 2025, pp. 283-289. ISBN 978-9975-62-945-4 (PDF). Disponibil: https://doi.org/10.59295/spd2025j.38 | ro |
| dc.identifier.isbn | 978-9975-62-945-4 (PDF) | |
| dc.identifier.uri | https://doi.org/10.59295/spd2025j.38 | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/19636 | |
| dc.language.iso | ro | |
| dc.publisher | CEP USM | |
| dc.subject | regimul fiscal al Uniunii Europene | ro |
| dc.subject | tax law | en |
| dc.title | Procedura de legiferare a Uniunii Europene în materie de fiscalitate [Articol] | ro |
| dc.title.alternative | THE LEGISLATIVE PROCEDURE OF THE EUROPEAN UNION IN THE FIELD OF TAXATION | en |
| dc.type | Article |