The specificity and scope of European Union finance law
DOI:
https://doi.org/10.12775/PBPS.2015.012Keywords
financial law of the EU, EU economic policy coordination, principle of conferral, exclusive and shared competences, principles of subsidiarity and proportionalityAbstract
Basically, Polish science of financial law quite broadly takes the problems concerning public finance of the European Union (EU). However, it should be noticed that the considerations largely refer to the detailed issues within the confines of individual branches of EU financial law, eg. in areas of tax harmonization or single financial market. At the same time there is an insufficiency or even minuteness publications with doctrinal and theoretical nature referring to the general and fundamental issues of financial law of the EU. There may be numbered such issues among others as definitions, scope and internal structure of this law, its legal sources etc. Generally two areas should be object of the basic scientific researches in reference to the issues mentioned above. First one is financial law of the EU and the second one – its influence and effect of this influence on Polish financial law. In this article there will be undertaken considerations referring to the first area aimed at defining the specifity and scope of EU financial law.References
European Commission, Directorate-General for Economic and Financial Affairs, Coordination of economic policies in the EU: a presentation of key features of the main procedures, „Euro Papers” 2002, nr 45.
Kosikowski C., Finanse i prawo finansowe Unii Europejskiej, Wolters Kluwer, Warszawa 2014.
Lenaerts K., Van Nuffel P., European Union Law, Sweet & Maxwell, London 2011.
Ruśkowski E., Polityka finansowa, [w:] Ruśkowski E. (red.), Finanse publiczne i prawo finansowe, t. 1, Konieczny i Kruszewski, Warszawa 2000.
Ruśkowski E., Prawo finansowe, [w:] Ruśkowski E., Stankiewicz J., Finanse i prawo finansowe, Era s.c., Białystok 1991.
Schütze R., European Consitutional Law, Cambridge University Press, Cam-bridge 2012.
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