TY - JOUR
TI - Principles of subsidiarity and proportionality in European tax law
AU - Ponomareva, Karina
TI - Principles of subsidiarity and proportionality in European tax law
AB - 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.
VL - 2018
IS - Issue 10 (2)/ 2018
PY - 2018
C1 - 2299-6834
SP - 61
EP - 72
DO - 10.4467/22996834FLR.18.011.9141
UR - https://ejournals.eu/en/journal/financial-law-review/article/principles-of-subsidiarity-and-proportionality-in-european-tax-law
KW - tax law
KW - direct taxation
KW - integration
KW - European Union
KW - principle of subsidiarity
KW - principle of proportionality