Law of direct taxation of Member States is subject to verification of its compliance with European Union law from the point of view of the freedoms of internal market. The Union has no competence in the sphere of direct taxation of companies’ income in Member States. It has, however, competence to examine the compliance of provisions of internal tax law with fundamental freedoms of internal market. In the result of that process, some norms of internal law are eliminated or claimed to be inapplicable as infringing the fundamental freedoms. This is the process of negative harmonization of internal laws, which is of special importance in the sphere of tax laws of Member States. The fundamental freedoms are not, however, absolute – their application is limited by the existence of the number of exceptions, established by the jurisprudence of the Court of Justice of European Union. This fascinating relation between UE and Member States’ legal systems in the sphere of taxation is an excellent example of how significant impact UE law has even in the areas which at a glance appear to be out of the scope of its application.
May 24, 2017
Aug 27, 2014
|Swobody traktatowe a podatki bezpośrednie od zysków przedsiębiorstw w prawie Unii Europejskiej. Harmonizacja negatywna||May 24, 2017|
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