A law unto itself. The ECJ and the rot of sovereignty: the case of income taxation.
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.
- Political Science
- EU law
International Studies Association
Honolulu, Hawaii, USA