Abstract

This thesis investigates the internal concurrent powers through tax and trade of the European Union with a comparative analysis to the American system and decision-making process.  The thesis starts with an analysis of the roots of concurrent powers in the United States and in Europe. Then, with the subjects of tax and trade, it will determine the nature of concurrent powers. The final part examines the possible solutions to limit the scope of concurrent powers. The thesis also includes a special analysis of Article 3B of the Treaty on European Union which focuses on limits of power conferred upon the Community as well as the principle of subsidiarity.

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