Academic Scientific JournalsPrinciples of subsidiarity and proportionality in European tax law
DOI:
https://doi.org/10.4467/22996834FLR.18.011.9141Keywords:
tax law, direct taxation, integration, European Union, principle of subsidiarity, principle of proportionalityAbstract
The article considers principles of subsidiarity and proportionality as basic principles of European tax law. The aim of this paper is to analyse the place and the importance of Member States’ obligations deriving from the EU legal order in order to address the relationships between EU law and national tax law, as well as to analyse the practice of using principles of subsidiarity and proportionality by the highest courts of the Russian Federation as a federal state. Having considered the principles of subsidiarity and proportionality in the context of interaction between integration and national tax law, the author suggests directions for improving the practice of integration tax law.
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