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The Relationship Between the European Union Law and the Double Tax Treaties

Author

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  • Stoycho Dulevski

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The European Union law (EU law) and the international law are two different but complementary systems. The variety of cases, the dynamic matter, as well as the many legislative changes both from international and national perspective in the field of direct taxes, gives rise to the necessity to delineate the boundaries between the EU law and the international law. This would help to ensure the proper law enforcement and to limit the possible conflicts between them. In the present paper, through a comparative legal analysis of the relevant case law of the Court of Justice of the European Union (CJEU), the scope of the EU law is derived, as well as its interaction with international law. This helps to draw conclusions about their relationship, and in particular in the observance of their hierarchy in practical cases.

Suggested Citation

  • Stoycho Dulevski, 2021. "The Relationship Between the European Union Law and the Double Tax Treaties," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 277–286-2, December.
    • Handle: RePEc:nwe:natrud:y:2021:i:5:p:277-286
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    More about this item

    Keywords

    double tax treaties; EU law; direct taxes;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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