DISCREPANCIES BETWEEN EUROPEAN AND EU MEMBER STATES’ LEGISLATION-THE CASE OF DELEGATION AND DETACHMENT
Corresponding author:
[email protected]
Accepted
27 March 2026
Available Online
15 August 2014
Abstract
THIS ARTICLE DOES NOT SIMPLY SUGGEST A SHORT DESCRIPTION OF THE EUROPEAN LEGISLATION AND THAT OF THE EU MEMBER STATES REGARDING THE RIGHTS OF DELEGATION AND DETACHMENT, BUT IT ALSO TAKES INTO CONSIDERATION AN OVERVIEW OF THESE RIGHTS FOR THE CITIZENS OF TH E EUROPEAN UNION IN A GLOBAL CONTEXT. STARTING FROM THE GENERAL LEGISLATIVE FRAMEWORK OF THE EUROPEAN UNION (WHICH FOCUSES MORE ON SOCIAL ASPECTS) AND REFERRING TO PARTICULAR NOTIONS FROM THE SOCIAL AND ESPECIALLY FINANCIAL FIELD FOUND IN THE EU MEMBER STA TES’ LEGISLATION (STILL NOT HARMONIZED), THE AUTHORS OF THIS ARTICLE AIM TO HIGHLIGHT SOME DYSFUNCTIONALITIES THAT OCCUR IN THIS AREA DURING FISCAL INSPECTIONS. SUCH DISCREPANCIES HAVE AS A NEGATIVE EFFECT CERTAIN FISCAL DISADVANTAGES FOR ECONOMIC SOCIETIE S (FROM DIFFERENT EU MEMBER STATES), AND ESPECIALLY FOR THE EMPLOYEE (THE PERSON THAT HOLDS A WORK CONTRACT AND IS DELEGATED/DETACHED FROM ONE EU MEMBER STATE TO ANOTHER). IN THE CASE OF ROMANIAN EMPLOYEES DELEGATED OR DETACHED IN ANOTHER EU MEMBER STATE, THE SOCIAL AND FINANCIAL ASPECTS INCLUDE A SERIES OF DISCREPANCIES THAT AFFECT BOTH THE INDIVIDUAL’S ACTIVITY AND THE FINANCIAL SYSTEM IN ITS ENTIRETY. THE MAJORITY OF THESE DISCREPANCIES RESULT FROM THE MANNER IN WHICH THE NATIONAL (AND EUROPEAN) LEGISLAT ION IS INTERPRETED BY THOSE WHO CONDUCT AN INTERNAL OR EXTERNAL FISCAL INSPECTION.
Keywords
FISCAL INSPECTION
ACCOUNTING EXPERT
DELEGATION
DETACHMENT
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