Home Archive 2019 ISSUE № 2/2019 RESOURCES OF DIRECT TAX INTEGRATION IN THE EUROPEAN UNION

RESOURCES OF DIRECT TAX INTEGRATION IN THE EUROPEAN UNION

Български English

Author

Dimitrina Petrova

 

Annotation

The article aims to points out in short the legal construction and the legislative methodology of the European Union, for issuing directives for the approximation of the laws and regulations of the Member States, concerning direct taxes. It also brings to content the significance of the case law of ECJ in taxation, as an additional informal source of integration. 

 

Keywords

shared legislative competence; European Union; direct taxation; primary law sources; secondary law sources; negative integration; case law on taxation.

Locked PDF

About us Current issue Previous issues Conditions of publication Subscription Books to review Newscast Contact Site map