THE ROLE PLAYED BY EUROPEAN COURT OF JUSTICE AND THE RELEVANCE OF ITS CASE LAW IN TAX MATTERS OVER MEMBER STATES

被引：0

作者：

Pedrosa Lopez, Jose Carlos ^{[1
,2
]}

机构：

[1] Univ Valencia, Derecho Financiero & Tributario, E-46003 Valencia, Spain

[2] Inst Derecho Iberoamer, Secc Derecho Financiero, Montevideo, Uruguay

来源：

REVISTA BOLIVIANA DE DERECHO | 2015年 / 19期

关键词：

ECJ; case law; fundamental freedoms; primacy; European Union; Court of Justice;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This article provides a comprehensive overview of the historical evolution of the European Union and of the primacy of EU Law over domestic laws of the Member States. It focuses on the role played by the European Court of Justice and, in particular, on the importance of its case law on taxation as a source of law and part of its legal system.

引用

页码：378 / 403

页数：26

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[3]

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[4]

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