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

Author: Димитрина Петрова

The European Union Tax Integration Under the Conditions and Within the Principal of Shared Competence

Dimitrina Petrova

Abstract

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.

Keywords

European Union, Tax Integration, Shared Legislative Competence, Indirect Taxation, Direct Taxation, Principles of Subsidiarity and Proportionality

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