Resumen de The Commission�s Powers to Enforce the Law: And to Propose Changes to It

Philip Lowe

• As in many other areas of European policy, the Commission�s exclusive powers under the EU Treaty to ensure that national taxation policies respect State aid disciplines must be exercised in a way which does not infringe on the parallel rights of Member States� governments under European law to determine their own fiscal policies. At the same time the Commission has an equal right under the Treaty to propose changes to EU taxation policy. The Member States, together with the European Parliament, decide on whether the Commission�s proposals should be accepted and reflected in new legislation. The Commission can exercise these different powers of enforcement and legislative proposal concurrently to promote much needed policy change, but it needs to act carefully in full respect of democratic processes and individual rights.