Opinia prawna na temat wyboru podstawy prawnej dla projektowanej dyrektywy Rady w sprawie wspólnego systemu podatku od transakcji finansowych,...
Legal opinion on the choice of legal basis for the proposed Council Directive on the common system of financial transactions, amending the Directive..

Summary/Abstract: This paper addresses the decision of the European Commission in the matter of the proposed Council Directive on the common system of financial transactions. It upholds that The European Commission has made the correct choice of indicating art. 113 TfUE as the legal basis of the proposed Council Directive on the common system of financial transactions and amending Council Directive 2008/7 [COM (2011) 594 final].

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