Principles of European Union Tax Law
Principles of European Union Tax Law

Author(s): Silviu-Ștefan Petriman
Subject(s): International Law, Fiscal Politics / Budgeting, EU-Legislation
Published by: Scientia Moralitas Research Institute
Keywords: tax law; the European Union;
Summary/Abstract: As provided for in the Maastricht Treaty, Article 6 of the European Union is based on the following principles: freedom, democracy, respect for human rights and fundamental freedoms and the rule of law, principles common to the Member States of the European Union. Fundamental rights are the basis of the principles of law, the observance of which is ensured by the Community judicature. Parliament, the Council of the European Union and the European Commission solemnly proclaim the Charter of Fundamental Rights (at the European Council in Nice on 7-11 December 2000). Given that the European Union is stepping up its fight against tax evasion, which is also a cause of the budget deficit and a threat to fair competition, combating tax evasion is a key challenge.

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