Treaty on the European Union, signed in Maastricht on 7 July 1992. OJC 191, 29 July 1992. Treaty on the Functioning of the European Union of 13 December 2007. OJ C115 (2008). Communication from the Commission, Co-ordinating Member States’ direct tax systems in the Internal Market, 19 Dec. 2006, COM (2006) 823 final. Case C-169/91 Council of the City of Stoke-on-Trent and Norwich City Council v B & Q plc, judgement of 16 December 1992. Case C-446/03 Marks & Spencer Pic v David Halsey (HM Inspector of Taxes), ECJ, 13 December 2005. Case C-470/04 N v Inspecteur van de Belastingdienst Oost/kantoor Almelo, judgement of 7 September 2006. Tax Code of the Russian Federation Part One No. 146-FZ of July 31, 1998; Part Two No 117-FZ of August 5, 2000. Alexy R. On Constitutional Rights to Protection // Legisprudence, Volume 3, Number 1, July 2009. Douma S. Optimization of Tax Sovereignty and Free Movement. Amsterdam: IBFD Doctoral Series, 2011. Ghosh J. Principles of the internal market and direct taxation, Oxford: Key Heaven Publications, 2007. Kashkin S. Yu., Chetverikov A. O. Evropeiskiysoyuz: osnovopolagayuschie akty v redakcii Lissabonskogo dogovora s kommentariyami // ConsultantPlus. 2007. Monti M. A New Strategy for the Single Market, Report to the President of the European Commission Jose Manuel Barroso, 9 May 2010. Nalogovoe pravo: uchebnik dlya vuzov, S. G. Pepelyaev eds. Moscow, Alpina Publisher, 2015. 796 p. Pimenova O. I. Realizatsiya zakonodatelnyh prerogativ Rossiiskoy Federatsii na osnove principov subsidiarnosti: pravovaya ocenka opyta Evropeiskogo soyuza // Zhurnal rossiiskogo prava. 2014. № 8. (In Russ.). Terra Ben J. M. / Wattel Peter J. European Tax Law, 6th edition. 2012. 1144 p. Weiler J. J. H. Federalism and Constitutionalism, Europe’s Sonderweg // Th e Federal Vision: Legitimacy and Levels of Governance in the US and in the EU. K. Nicolaidis & R. House eds., Oxford: Oxford University Press, 2001.