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Principles of subsidiarity and proportionality in European tax law

Publication date: 20.09.2018

Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 61 - 72

https://doi.org/10.4467/22996834FLR.18.011.9141

Authors

Karina Ponomareva
F.M. Dostoevsky Omsk State University, Russian Federation
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Titles

Principles of subsidiarity and proportionality in European tax law

Abstract

The article considers principles of subsidiarity and proportionality as basic principles of European tax law. The aim of this paper is toanalyse the place and the importance of Member States’ obligations deriving from the EU legal order in order to address the relationships between EU law and national tax law, as well as to analyse the practice of using principles of subsidiarity and proportionality by the  highest courts of the Russian Federation as a federal state. Having considered the principles of subsidiarity and proportionality in the context of interaction between integration and national tax law, the author suggests directions for improving the practice of integration tax law.

References

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Information

Information: Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 61 - 72

Article type: Original article

Authors

F.M. Dostoevsky Omsk State University, Russian Federation

Published at: 20.09.2018

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Karina Ponomareva (Author) - 100%

Article corrections:

-

Publication languages:

English