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The EU Treaties and the Charter of Fundamental RightsA Commentary$
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Manuel Kellerbauer, Marcus Klamert, and Jonathan Tomkin

Print publication date: 2019

Print ISBN-13: 9780198794561

Published to Oxford Scholarship Online: March 2021

DOI: 10.1093/oso/9780198794561.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 06 December 2021

Article 197 TFEU

Article 197 TFEU

Chapter:
Article 197 TFEU
Source:
The EU Treaties and the Charter of Fundamental Rights
Author(s):

Sacha Garben

Publisher:
Oxford University Press
DOI:10.1093/oso/9780198759393.003.317

The effectiveness of the many rights and obligations under EU law rests on a legal framework consisting of direct application of Treaty rules, harmonized European rules, national rules, and mutual recognition, and the task of implementing and ensuring compliance with these rules lies, in practice, with a large number of public authorities in the twenty-eight MS. In order to carry out this task, MS’ authorities need to cooperate closely, meaning that administrative cooperation is not only desirable but is required by the very nature of the EU. In the context of the free movement of goods, many circulation regimes are accompanied by their own specific mechanism of administrative cooperation.

Keywords:   administrative cooperation, taxation, administrative cooperation

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