INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION

INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION

УДК 347.9The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed.The author mentions the following benchmarks of the European tax integration: these...

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Bibliographic Details
Main Author: K. Ponomareva
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2017-03-01
Series:Pravoprimenenie
Subjects:
law enforcement
integration
tax law
european union
direct taxes
european court of justice
tax sovereignty
harmonization
Online Access:https://enforcement.omsu.ru/jour/article/view/43

Internet

https://enforcement.omsu.ru/jour/article/view/43

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