PRACTICE OF THE EUROPEAN UNION’S COURT AS A SOURSE OF TAX LAW Cover Image

ПРАКТИКАТА НА СЪДА НА ЕВРОПЕЙСКИЯ СЪЮЗ КАТО ИЗТОЧНИК НА ДАНЪЧНОТО ПРАВО
PRACTICE OF THE EUROPEAN UNION’S COURT AS A SOURSE OF TAX LAW

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Human Rights and Humanitarian Law
Published by: Бургаски свободен университет
Keywords: tax law; source; European Union’s Court; pre-judicial questions

Summary/Abstract: The report reviews the issues of the practice of the European Union’s Court as a source of tax law, without claiming comprehensiveness. Made is an attempt to protect the statement that the practice of European Union’s Court on pre-judicial questions on tax cases represents and shall be reviewed as a source of tax law as far as it gives mandatory directions regarding the interpretation of the Community law and the principles it is established on. Made are several offers de lege ferenda for the amendment of the currently effective tax legislation.

  • Issue Year: XXIII/2016
  • Issue No: 1
  • Page Range: 423-426
  • Page Count: 4
  • Language: Bulgarian