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- Title
УЛОГАТА НА ЕВРОПСКИОТ СУД ВО СОЗДАВАЊЕ НА КОМУНИТАРНОТО ДАНОЧНО ПРАВО.
- Authors
DJAFCHE, Sejdefa; ARIFOVIQ, Zafir
- Abstract
The subject of analysis in this paper is the administrative control of tax laws within the regulations of the European Union by the European Court, and creating communitaire taxation -- related law. The focus of interest is the practice of the European Court, which is actually the principal body responsible for overseeing the administrative provisions / legislation of the EU Member States. The significant number of petitions to the Courtsubmitted by the taxpayers shows that there is discrimination to certain extent that endangers the four freedoms enshrined in the Founding Agreement. In accordance with its powers the Court creates the acquis communautaire. Its practical mplementation is a cornerstone in the process of harmonization of tax systems of the Member States.
- Publication
Vizione, 2015, Vol 24, p93
- ISSN
1409-8962
- Publication type
Article