👉 Brussels Math, also known as the "Brussels Convention" or "Brussels Accords," is a set of principles and rules that govern the relationship between the European Union (EU) and its member states, particularly regarding taxation. It essentially establishes that EU institutions (like the European Commission, European Parliament, and Council) have exclusive competence in certain areas, such as trade, competition, and taxation, while national governments retain sovereignty over others, like social policy and education. This means EU rules can override national laws in these specific domains, creating a unique legal framework where EU law takes precedence. However, this doesn't mean national laws are completely invalid; they can only conflict with EU law, which must be interpreted in a way that preserves the EU's objectives. This principle ensures a harmonized economic space within the EU, facilitating free movement of goods, services, capital, and people, while respecting national identities and policies in other areas. Brussels Math is crucial for understanding the EU's internal workings and its impact on member states' legal and economic landscapes.
