国际税收第章.pptVIP

* Commission’s Functions Initiator of legislation Executive Representative, administrative and financial functions ‘Watchdog’ 第七页，共三十四页。 Initiator of legislation The Commission has historically had the right of legislative initiative, and Council decisions are taken on the basis of Commission proposals. Watchdog The Commission acts as the ‘Watchdog’ of the European Community, either through enforcement proceedings or through its role in competition law. The Commission is often called the Executive of the Community. 第八页，共三十四页。 Representative, administrative and financial functions The Commissi