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欧盟委员会和法院在保障欧盟法统一解释和实施过程中扮演重要角色,其财政制裁措施也经历了从无到有并不断完善的过程。《马斯特里赫特条约》生效后其在实践中暴露出了诸多缺点和不足,新通过的《里斯本条约》进行一定程度改革,试图弥补不足以更好地服务于欧盟法的实施。然而《里斯本条约》在该领域的改革并没有解决所有问题,只是一定程度缓解了实践中存在的矛盾,制度的有效性仍面临巨大挑战。
The European Commission and the courts play an important role in safeguarding the uniform interpretation and implementation of EU law, and their fiscal sanctions have undergone a process of continuous improvement from scratch. After the entry into force of the Treaty of Maastricht, it exposed many shortcomings and deficiencies in practice. The newly adopted “Lisbon Treaty” has undergone some reforms in an effort to make up for insufficient implementation of the EU law. However, the “Lisbon Treaty” reform in this area did not solve all the problems, but to a certain extent, ease the contradictions in practice, the effectiveness of the system is still facing enormous challenges.