Данъчната интеграция в Европейския съюз при условията и обхвата на принципа на споделена компетентност

Резюме

The article briefly analyses the legislative competence of the European Union in the field of indirect and direct tax integration. It clarifies the specific status of shared competence of the Union, as a source of legislative competence for tax integration, governed by the principles of conferral, subsidiarity, and proportionality.