Principles of subsidiarity and proporcionality in tax law enforcement
Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of Member States’ obligationsderiving from the E...
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Format: | Article |
Language: | Russian |
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Dostoevsky Omsk State University
2017-10-01
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Series: | Pravoprimenenie |
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Online Access: | https://enforcement.omsu.ru/jour/article/view/98 |