ПРАКТИКАТА НА СЪДА НА ЕВРОПЕЙСКИЯ СЪЮЗ КАТО ИЗТОЧНИК НА ДАНЪЧНОТО ПРАВО

Abstract

The report reviews the issues of the practice of the European Union’s Court as a source of tax law, without claiming comprehensiveness. Made is an attempt to protect the statement that the practice of European Union’s Court on pre-judicial questions on tax cases represents and shall be reviewed as a source of tax law as far as it gives mandatory directions regarding the interpretation of the Community law and the principles it is established on. Made are several offers de lege ferenda for the amendment of the currently effective tax legislation.