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

Stoycho Dulevski ()
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Stoycho Dulevski: University of National and World Economy, Sofia, Bulgaria

Nauchni trudove, 2021, issue 5, 277–286

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.

Keywords: double tax treaties; EU law; direct taxes (search for similar items in EconPapers)
JEL-codes: K34 K41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:natrud:y:2021:i:5:p:277-286

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