Search

The author asks what the use of the tax sovereignty is, enquiring about the actual tax power of the States and European Union. He starts analysing States sovereignty as a limited and normal juridical power, which leads to consider tax sovereignty as one of the most important demonstrations of states sovereignty. As Portugal presents itself as unitary State, the sovereignty tax power only belongs to the State. Therefore, autonomous regions' (Acores and Madeira) and local authorities' power of taxations are not demonstrations of tax sovereignty. The author points out the insufficiencies of fiscal European integration, shown clear in phenomenon as escape for soft law's solutions, the "european taxation without representation" and the European solutions, based on Court of Justice decisions, which destroy national fiscal laws. He considers "European Constitutions" as a missed opportunity. The "document" not only didn't change the unanimity clause in fiscal domains, as it also did not incorporated any of the harmonization's principles already firmed in European law. At least we find a reference to the relationship between state's sovereignty and European sovereignty, in which the author concludes that in case of discordance between European law (even constitutional) and Portuguese law, this one (the Portuguese law) should prevail in accordance in the article 8, number 4, of Portuguese constitution. [ABSTRACT FROM AUTHOR]