IDEAS home Printed from https://ideas.repec.org/p/smo/apaper/024pss.html
   My bibliography  Save this paper

Principles of European Union Tax Law

Author

Listed:
  • Silviu-Stefan Petriman

    (Bucharest Bar, Bucharest, Romania)

Abstract

As provided for in the Maastricht Treaty, Article 6 of the European Union is based on the following principles: freedom, democracy, respect for human rights and fundamental freedoms and the rule of law, principles common to the Member States of the European Union. Fundamental rights are the basis of the principles of law, the observance of which is ensured by the Community judicature. Parliament, the Council of the European Union and the European Commission solemnly proclaim the Charter of Fundamental Rights (at the European Council in Nice on 7-11 December 2000). Given that the European Union is stepping up its fight against tax evasion, which is also a cause of the budget deficit and a threat to fair competition, combating tax evasion is a key challenge.

Suggested Citation

  • Silviu-Stefan Petriman, 2020. "Principles of European Union Tax Law," Proceedings of the 18th International RAIS Conference, August 17-18, 2020 024pss, Research Association for Interdisciplinary Studies.
    • Handle: RePEc:smo:apaper:024pss
    as

    Download full text from publisher

    File URL: http://rais.education/wp-content/uploads/2020/08/024PSS.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax law; the European Union; tax evasion; principles of law; budget deficit;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:smo:apaper:024pss. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard David (email available below). General contact details of provider: http://rais.education/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.