Uloga Evropskog suda pravde u stvaranju komunitarnog poreskog prava
The European Court of Justice – The Role in The Creation of the Community Tax Law

Author(s): Snežana Stojanović
Subject(s): International Law, Public Law, EU-Legislation
Published by: Institut za uporedno pravo
Keywords: European Court of Justice; Member-States; financial duties; direct taxation; Community law; fundametal freedoms; founding treaties
Summary/Abstract: The article deals with the issue of the European Court of Justice praxis and its influence on the establisment of the Community tax law and tax law of the Member-States. It is very important the role of the ECJ’s judments on cases in the field of direct taxation, because there is no harmonzation of the national tax systems in this field. Related with this, in this article I have listed and analyzed different cases and judgments, which had considerable role in adopting amandments of national tax laws. Also, judments related with non-execution of the Member-States’ financial duties to the EU budget are of the great importance, which is the reason why I have put a special consideration to this issue in the article.

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