THE ENVIRONMENTAL STAMP - FORM WITHOUT SUBSTANCE OR SUBSTANCE WITHOUT FORM?

Roxana-Elena Lazăr[1]

Abstract

The tax system regarding the registration / re-registration of vehicles in EU Member States is heterogeneous. Europeanization and globalization advocate for the environmental stamp likely to stop the ongoing development of the business environment and economic growth, and for the materialization of freedom of movement of workers. Thus, double taxation corroborated with excessive taxation of European re-registration of a vehicle used in another EU Member State (Overcharge) is likely to question the effectiveness of the single market in terms of free movement of goods. The policy directed towards the taxation of registration of a used vehicle in another EU Member State should be linked to the real purchasing power of Romanians, so that this environmental stamp respects the Romanian citizen.

Keywords: environmental stamp, double taxation, European Union, single market

pp. 49-57

[1]Roxana-Elena Lazăr, Ph.D., Lecturer at „Mihail Kogălniceanu” University, Iaşi, Romania; contact: This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

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