Данъчната интеграция в Европейския съюз при условията и обхвата на принципа на споделена компетентност
The European Union Tax Integration Under the Conditions and Within the Principal of Shared Competence
Author(s): Dimitrina PetrovaSubject(s): Law, Constitution, Jurisprudence, National Economy, Supranational / Global Economy, Law on Economics, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Tax Integration; Shared Legislative Competence; European Union; Indirect Taxation; Direct Taxation; Principles of Subsidiarity and Proportionality.
Summary/Abstract: The article briefly analyses the legislative competence of the European Union in the field of indirect and direct tax integration. It clarifies the specific status of shared competence of the Union, as a source of legislative competence for tax integration, governed by the principles of conferral, subsidiarity, and proportionality.
Journal: Бизнес и право
- Issue Year: 2019
- Issue No: 2
- Page Range: 67-83
- Page Count: 17
- Language: Bulgarian