Principles of European Union Tax Law

Silviu-Stefan Petriman ()
Additional contact information
Silviu-Stefan Petriman: Bucharest Bar, Bucharest, Romania

Proceedings of the 18th International RAIS Conference, August 17-18, 2020 from Research Association for Interdisciplinary Studies

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.

Keywords: tax law; the European Union; tax evasion; principles of law; budget deficit (search for similar items in EconPapers)
Pages: 4 pages
Date: 2020-08
New Economics Papers: this item is included in nep-isf
References: View complete reference list from CitEc
Citations:

Published in Proceedings of the 18th International RAIS Conference on Social Sciences and Humanities, August 17-18, 2020, pages 200-203

Downloads: (external link)
http://rais.education/wp-content/uploads/2020/08/024PSS.pdf Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:smo:apaper:024pss

Access Statistics for this paper

More papers in Proceedings of the 18th International RAIS Conference, August 17-18, 2020 from Research Association for Interdisciplinary Studies
Bibliographic data for series maintained by Eduard David ().