Financial Transaction Tax as an Example of Political Will being a Limit of Law

The EU has permanently been fighting with the Member States as regards to taxation, since they keep considering the ratio of advantages of common regulation and the measure of their tax sovereignty that would have to be abandoned in connection with, the further changes. In addition, the balancing scales are influenced by various interests of nowadays extremely structurally diverse group of States. This becomes one of the reasons why the common decisions are being adopted in a long and difficult way, particularly, in case of decisions with as fundamental consequences as taxes especially, the new ones, cause. One of the idea with an uncertain fate is the imposition of financial transaction tax EU-wide. This is another example of the impact of political will of particular parts, of one body on the functioning of the whole organism.