ПРАКТИКАТА НА СЪДА НА ЕВРОПЕЙСКИЯ СЪЮЗ КАТО ИЗТОЧНИК НА ДАНЪЧНОТО ПРАВО

dc.contributor.authorМутафов, Красимир
dc.date.accessioned2025-04-11T06:25:11Z
dc.date.issued2016
dc.description.abstractThe 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.
dc.identifier.issn1311-3771
dc.identifier.urihttp://research.bfu.bg:4000/handle/123456789/1727
dc.language.isobg
dc.publisherБургаски Свободен Университет
dc.relation.ispartofseries2016, Том XXIII; с. 423-426
dc.subjecttax law
dc.subjectsource
dc.subjectEuropean Union’s Court
dc.subjectpre-judicial questions
dc.titleПРАКТИКАТА НА СЪДА НА ЕВРОПЕЙСКИЯ СЪЮЗ КАТО ИЗТОЧНИК НА ДАНЪЧНОТО ПРАВО
dc.title.alternativePRACTICE OF THE EUROPEAN UNION’S COURT AS A SOURSE OF TAX LAW
dc.typeArticle

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