TY - JOUR
TI - Constitutional Identity and Direct Taxation
AU - Mihaylova-Goleminov, Savina
TI - Constitutional Identity and Direct Taxation
AB - Currently the debate for constitutional identity and the hierarchy of legal norms of national, international and EU law is rife in Bulgaria. The purpose of the present article is to present these issues from the point of view of taxation trends.
VL - 2019
IS - Issue 15 (3)/ 2019
PY - 2019
C1 - 2299-6834
SP - 124
EP - 128
DO - 10.4467/22996834FLR.19.018.11274
UR - https://ejournals.eu/en/journal/financial-law-review/article/constitutional-identity-and-direct-taxation
KW - Constitutional Identity; Direct Taxation; Hierarchy; Sovereignty