Academic Scientific JournalsConstitutional Identity and Direct Taxation
DOI:
https://doi.org/10.4467/22996834FLR.19.018.11274Keywords:
constitutional identity, direct taxation, hierarchy, sovereigntyAbstract
Currently the debate for constitutional identity and the hierarchy of legal norms of national, international and EU law is rife in Bulgaria. The purpose of the present article is to present these issues from the point of view of taxation trends.
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References
Belov, M.: Българската конституционна идентичност (Bulgarian constitutional identity), Sofia: Sibi Publishing, 2017.
Bliznashki, G.: Общо учение за конституцията. (General studies of the Constitution), Sofia: St. Kliment Ohridski University Press, 2019.
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Official Documents:
Commission Communication “Taxation – more efficient EU law-making procedures” Available at: https://ec.europa.eu/info/law/better-regulation/initiatives/ares-2018-6590013_en.
Communication from the Commission “Towards a more efficient and democratic decision making in EU tax policy” Available at: https://eur-lex.europa.eu/legal-content/BG/TXT/HTML/?uri=CELEX:52019DC0008&from=EN.
Communication from the Commission, Commission Work Programme 2019 “Delivering what we promised and preparing for the future” Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52018DC0800.
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