Indirect taxation is in the European Union legislative range, but Member States did not completely relinquish their sovereignty even in that field. Recently, a wide debate involved right to health and fiscal policy. Right of health is one of the fundamental rights in the European Union, someone said the highest, but it receives protection also from the regulation of the single Member States. No one can say that a Member State, or the European Union, does not care about it. But…what happens when also fiscal interests are involved? Who is the winner in the balancing process between rights of health and other priority, for instance the sole market and fundamentals freedoms that built it? Is it possible to preserve and make them live together or there is one, or more, that has to be sacrificed?
NATIONAL INTEREST STILL FIGHTS AGAINST EU FUNDAMENTAL FREEDOMS? A case from the indirect taxation field
TAMBURINI, MADDALENA
2014
Abstract
Indirect taxation is in the European Union legislative range, but Member States did not completely relinquish their sovereignty even in that field. Recently, a wide debate involved right to health and fiscal policy. Right of health is one of the fundamental rights in the European Union, someone said the highest, but it receives protection also from the regulation of the single Member States. No one can say that a Member State, or the European Union, does not care about it. But…what happens when also fiscal interests are involved? Who is the winner in the balancing process between rights of health and other priority, for instance the sole market and fundamentals freedoms that built it? Is it possible to preserve and make them live together or there is one, or more, that has to be sacrificed?I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
