Taxe, cultură şi concurenţă: analiza cauzei Amazon şi a iniţiativei româneşti privind coletele extracomunitare

Asist. univ. dr. Laura LAZĂR

ABSTRACT

The article seeks to highlight the ongoing tension between the fundamental freedoms underpinning the European Union’s internal market and the Member States’ desire to safeguard their own cultural or economic interests through fiscal measures.

In this context, the analysis focuses on the Amazon case, currently pending before the Court of Justice of the European Union, concerning the compatibility with EU law of the fixed €3 fee imposed in France on the delivery of low-value online book orders, as well as on Romania’s initiative to introduce a fixed fee of 25 RON for every parcel arriving from outside the Union.

While in the French case the debate revolves around proportionality and the legitimacy of a cultural objective in light of Article 34 TFEU and Directive 2006/123/EC, the Romanian measure raises an issue of exclusive competence,...