The legislative procedure of the European Union in the field of taxation

This article examines the special legislative procedure governing EU tax law, highlighting the legal constraints imposed by the Treaties and the institutional imbalance arising from the requirement of unanimity in the Council and the merely consultative role of the European Parliament. The study provides a juridical analysis of the actors and mechanisms involved, assessing their implications for democratic legitimacy and legislative efficiency. Particular attention is given to the relevance of this framework for EU candidate states, especially the Republic of Moldova, which must prepare to integrate into and operate within this distinct legislative model.