1. Sources of the integration fiscal law
Feature of legal nature of the right of the European Communities as the rights sui generis is reflected in variety of its sources, system
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Which can be constructed only on the basis of variety of classification signs [25].
C sources of the integration right under the Contract on EU business is differently. Item 189 (n.n.-item 249) contains the list of the certificates accepted by Council and the Commission «according to positions of the present Contract» for performance of the problems. Regulations concern them, instructions and decisions. Complexity consists that these kinds of certificates are perceived by member states absolutely unequally. It is caused not only specificity of the national approach to integration process, but also the Roman contract. Naming the certificates accepted by Council and the Commission, the contract strictly does not define an order of their application, accurately establishing only obligatory and recommendatory character of a different kind of certificates. It leads to various understanding and interpretation of its positions that causes disputes in practice of mutual relations of institutes of Communities and member states. Official interpretation of positions of the Contract and the certificates accepted by institutes of Communities gives EU Court, corresponding which decisions matter precedent and take the important place in system of legal sources of EU.Basis of system of sources of the European right including the integration fiscal law, articles of incorporation are.
More on topic 1. Sources of the integration fiscal law:
- the Chapter the second the INTEGRATION FISCAL LAW
- the Parity of the integration and national fiscal law in a regulation subject
- Sources of the national fiscal law
- §1. The General characteristic of sources of the fiscal law of the USA
- 1.5. Judiciary practice in system of sources of the fiscal law
- §2. Sources of the fiscal law and taxation principles in Spain
- Romanov EKATERINA VIKTOROVNA. the JUDICIAL DOCTRINE In SYSTEM of SOURCES of the FISCAL LAW of the USA. The dissertation on competition of a scientific degree of the master of laws. Moscow-2012,
- the Chapter the third FISCAL LAW of MEMBER STATES of the EUROPEAN COMMUNITIES
- institute of a tax duty in the Russian fiscal law
- 2.1. Concept of the legal institution of jurisprudence and the fiscal law of Russia
- CHAPTER 4 FORMATION NADNATSIONALNYH of SOURCES OF LAW And the WAY of HARMONIZATION of SYSTEMS of SOURCES of the LAW OF MASTER AND SERVANT To MEMBER STATES EAES
- § 2. Sources of civil-law norms and sources of the conventional principles and norms of international law: Parity of concepts
- § 3. The characteristic of an agency kind of permanent mission in the Russian fiscal law
- §3. Formation of the judicial doctrine in the fiscal law of Russia
- § 1. Concept of permanentmission: legal bases and a place in fiscal law system
- Concept of the property tax of the fiscal law theory
- the European fiscal law and tax federalism
- the First chapter the EUROPEAN FISCAL LAW: the BASIC CONCEPTS
- the Chapter the fifth EFFICIENCY of NORMS of the EUROPEAN FISCAL LAW
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