About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

2011-2012 Eur. Tax Stud. 1 (2011-2012)

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 Costal1 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 follows: 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 Babes-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. Thnesescu (editors), Constitutia Romaniei. Comentariu pe articole, Ed. C.H. Beck, Bucuresti, 2008, p. 1425 - 1441. © Copyright Seast - All rights reserved 1 1/2011

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most