Principles of subsidiarity and proporcionality in tax law enforcement

Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of Member States’ obligationsderiving from the E...

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Bibliographic Details
Main Author: K. Ponomareva
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2017-10-01
Series:Правоприменение
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Online Access:https://enforcement.omsu.ru/jour/article/view/98
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