10. Internal Market: Goods II
Keyword(s):
This chapter studies the constitutional principles and limits governing positive integration in the context of the free movement of goods. It analyses the scope and nature of the general internal market competence(s): Articles 114 and 115 TFEU. Articles 114 and 115 TFEU provide the European Union with an—almost—unlimited competence to harmonize national laws that affect the establishment or functioning of the internal market. The chapter then looks at the relationship between Article 114 and other legislative competences within the EU legal order. It also investigates the extent to which Member States can derogate from harmonized Union standards. Finally, the chapter focuses on a specific area of Union harmonization: tax harmonization.