2011 European Tax Studies 1 (2011)

handle is hein.journals/eurotaxs3 and id is 1 raw text is: European Tax Studies

The Role and Effects of National Administrative Practice in
Romania and its Impact on the Application of EU Law
Cosmin Flavius Costa!1
1.    Constitutional and Legal Framework for the Application of EU
Law in Romania
1.1 Constitutional Framework
Romania became a Member of the European Union as of 1 January 2007.
However, the Constitutional framework for the European integration had
been prepared in 2003, when Law no. 429/20032 for the revision of the
Romanian Constitution3 was enacted. It is therefore acknowledged, at the
constitutional level, that EU Law shall take precedence over contrary or
inconsistent national legal provisions [art. 148 (2) of the Constitution] 4.
Consequently, article 148 of the Romanian Constitution is drafted as
ARTICLE 148. Integration into the European Union
(2) As a result of the accession, the provisions of the constituent treaties of
the European Union, as well as the other mandatory community regulations
shall take precedence over the opposite provisions of the national laws, in
compliance with the provisions of the accession act.
(4) The Parliament, the President of Romania, the Government, and the
judicial authority shall guarantee that the obligations resulting from the
accession act and the provisions of paragraph (2) are implemented.
1 Lecturer, Facultatea de Drept, Universitatea Babe5-Bolyai Cluj-Napoca, Romania;
Lawyer, Bar Association Arad, Romania.
2 Published in Official Journal (Monitorul Oficial) no. 669 of 22 September 2003.
3 Republished in Official Journal no. 767 of 31 October 2003.
4 For further comments, see I. Muraru, E. S. Thnisescu (editors), Constitutia Rombniei.
Comentariu pe articole, Ed. C.H. Beck, Bucuresti, 2008, p. 1425 - 1441.
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