The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

A law unto itself. The ECJ and the rot of sovereignty: the case of income taxation.

Author

Summary, in English

The paper argues that the European Court of Justice has, on the strength of its perceived mandate to uphold the four freedoms, created a jurisprudential ground for intervention even in areas where the member states nominally retain full sovereignty, and where the right of veto in the Council is the explicit norm. This means that the Court has, of its own accord, adopted an integrative role which has never been defined in the Treaty; one which notably erodes the power of the Council; and one which must be considered highly suspect from a democratic point of view. The paper concludes that the paradox of a retained right of veto and a legal situation that precludes the actual use of the veto must urgently be resolved. Income taxation is used to illustrate the various arguments.

Publishing year

2005

Language

English

Document type

Conference paper

Topic

  • Political Science
  • Law

Keywords

  • veto
  • democracy
  • EU-rätt
  • EU law
  • ECJ

Conference name

Annual Meeting of International Studies Association, 2005

Conference date

2005-03-01 - 2005-03-05

Conference place

Honolulu, Hawaii, United States

Status

Published