Законодателна компетентност на Европейския Съюз за хармонизация на законодателството на държавите-членки в областта на косвеното данъчно облагане
Legislative competence of the European Union for indirect taxes harmonization of member states legislation
Author(s): Dimitrina PetrovaSubject(s): Law, Constitution, Jurisprudence, International Law, EU-Legislation
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: tax harmonization; legislative competence; internal market; European Union; sources of law; indirect taxation
Summary/Abstract: The Report contains legal analysis of the sources of legislative competence of the European Union in the field of indirect tax harmonization. It clarifies the specific provisions of sharedcompetence of the Union, as a source of legislative competence and the specific provisions laid down in Article 113 of the Treaty on the Functioning of the European Union.
Journal: Научни трудове на Института за държавата и правото
- Issue Year: 2017
- Issue No: XVI
- Page Range: 150-164
- Page Count: 15
- Language: Bulgarian
- Content File-PDF