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Налоговое право ЕС
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1. Понятие налогового права ЕС
2. Источники налогового права ЕС
2.1 Учредительные договоры
2.2 Общие принципы права
2.3 Регламенты
2.4 Решения
2.5 Решения суда ЕС
3.1 Сельскохозяйственные налоги
3.2 Таможенные пошлины
3.3 Налог на добавленную стоимость
3.4 Подоходный налог физических лиц
4. Правовой механизм регулирования налогов в ЕС
4.1 Принцип субсидиарности
4.2 Позитивная и негативная интеграция
5. Перспективы развития налогового права в ЕС
Приложения
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States