Principles of subsidiarity and proportionality in European tax law
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RIS BIB ENDNOTEPrinciples 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.18.011.9141Authors
Principles of subsidiarity and proportionality in European tax law
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.
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Information: Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 61 - 72
Article type: Original article
F.M. Dostoevsky Omsk State University, Russian Federation
Published at: 20.09.2018
Article status: Open
Licence: CC BY-NC-ND
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