THE LEGAL NATURE OF OVER-TAXATION OR SURCHARGING

In this article, the author addresses the issue of the legal nature over taxation or surcharging within the national legislation of the European Union Member States, designing and comparing the various charges or taxes established under that name. To this effect, the analysis of certain similar notions such as the juridical or economic double taxation was sought, the author showing that over-taxation, unlike the latter, refers to additional tax on income acquired or assets owned by taxpayers who hold a privileged economic position. Comparative law and tax law of Romania regulate charges or levies like the “Robin Hood tax”, solidarity tax, wealth or property over-tax, over-tax on income from drug production.