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Mikael Sundström

Mikael Sundström

Senior lecturer

Mikael Sundström

A law unto itself. The ECJ and the rot of sovereignty: the case of income taxation.


  • Lars Pelin
  • Mikael Sundström

Summary, in English

The paper argues that the European Court of Justice has, on the strength of its perceived mandate to uphold the four freedoms, created a jurisprudential ground for intervention even in areas where the member states nominally retain full sovereignty, and where the right of veto in the Council is the explicit norm. This means that the Court has, of its own accord, adopted an integrative role which has never been defined in the Treaty; one which notably erodes the power of the Council; and one which must be considered highly suspect from a democratic point of view. The paper concludes that the paradox of a retained right of veto and a legal situation that precludes the actual use of the veto must urgently be resolved. Income taxation is used to illustrate the various arguments.


  • Department of Law
  • Department of Political Science

Publishing year




Document type

Conference paper


  • Political Science
  • Law


  • veto
  • democracy
  • EU-rätt
  • EU law
  • ECJ

Conference name

Annual Meeting of International Studies Association, 2005

Conference date

2005-03-01 - 2005-03-05

Conference place

Honolulu, Hawaii, United States