Towards an Integration of The Legal Norms of the WTO and the EU

Małgorzata  Wróblewska

Towards an Integration of The Legal Norms of the WTO and the EU

Publication date: 30.09.2021

Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 95 - 117

https://doi.org/10.4467/22996834FLR.21.023.14443

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Towards an Integration of The Legal Norms of the WTO and the EU

Abstract

The WTO, which is composed of 164 Member States at different levels of development, currently plays an increasingly important role as a legal regulator on the global level. Simultaneously, the EU (which currently consists of 27 Member States) has introduced law at the regional level. Although these two organizations do have similarities, they also differ significantly from each other and in practice function in isolation. The WTO is an entity /with its own legal norms, whose aim is to support trade liberalization. On the other hand, the EU is notable for guaranteeing peace, promoting shared values and generating wealth for all EU citizens by means of its own norms. As the EU and its Member States are a State Party of the WTO, the legal regulations of the WTO are included in EU sources of law and are binding for all EU Member States. Thus, the relationship between the WTO and the EU is closely related. This contribution deals with the theoretical comparison between the EU and the WTO in the context of axiology, basic principles and human rights protection aspects. I am of the opinion that it is not justified to look at these organizations in a completely separate way but to identify their common features. The main aim of the contribution is to confirm the hypothesis whether the process of integrating their legal regulations is possible. To consider this issue the Author has divided this paper into three parts: an introduction, a study of the WTO, a study of the EU and a conclusion. The following research methods have been used: legal comparison, analytical and descriptive.

Keywords

EU, WTO, integration tax

References

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Information

Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 95 - 117

DOI: https://doi.org/10.4467/22996834FLR.21.023.14443

Article type: Original article

Authors

Małgorzata Wróblewska

https://orcid.org/0000-0003-1149-9962

Institute of Law and Security Sciences at WSB University in Gdansk, Poland.

Published at: 30.09.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Małgorzata Wróblewska (Author) - 100%

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JEL Classification System:

Tax Law (K34)

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English

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