This article is devoted to a question of correlation of national and international tax law. An effort to cover the most widespread in Russian doctrine theoretical ideas about nature and subject of international tax law is undertaken. The author cites his own vision of mentioned theoretical problems, and also formulates reference direction, on which development of standards of international tax law is effected, defines the limits of international and Russian internal tax law and considers their correlation, problem aspects of law enforcements.

As a result of the current economic crisis, the indicators of the deficit and public debt in most European Union countries have exacerbated significantly. In fact, in the years 2007 – 2010 none of the 27 EU countries registered a credit balance. In 2011, a budget surplus was reported by three states only. At the same time, many countries, especially of the Euro-zone, began to struggle with the deficit at approximately, or exceeding, 10% of GDP. The indicators of public debt are similarly alarming for the EU countries, especially the so-called PIIGS, i.e. Portugal, Ireland, Italy, Greece, and Spain. In 2011, these indicators have deteriorated significantly in comparison to the previous years. The aim of this article is to present and analyse basic economic indicators of EU Member States.

The development of a single European market in retail financial services has resulted in a growing awareness within the European Union of the importance of efficient alternative dispute resolution mechanisms for consumers. The purpose of this document is to analyze existing Alternative Dispute Resolution Mechanisms in the area of financial service in European Union, including European and Polish regulations. Author described characteristic of Alternative Dispute Resolution (ADR), initiatives taken by European Union aiming to ensure the right level of consumer protection and both existing and proposed regulations. The article adresses the issue of ADR bodies in the Member States and Financial Services Complaints Network (FIN-NET). Research carried out in the article made it possible to present proposals in conclusions.