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Taxes and Taxation
Reference:

Sinitsina, M. L. Taxation in the European Union: Mechanism of Negative Integration of Legislation in Member States

Abstract: The article considers the mechanism of the EU Court influence on development of the national legislation of EU state members in the sphere of taxation. The analysis is based on EU Court decisions, national courts decisions and further changes in normative regulation of taxation issues at a national level.


Keywords:

EU, directive, harmonization, legislation, integration, policy, precedent, prejudgment, court.


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