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the Chapter the fourth PARITY INTEGRATION And the NATIONAL LAW In REGULATION of TAX RELATIONS

The parity of certificates of the national fiscal law and EU certificates in a subject of regulation and under the legal form is in many respects defined by the developed approaches to carrying out of an integration policy and search of the most effective legal means of achievement of the purposes of the Community provided in item 2 and item Z of the Contract on EU.

The state tax sovereignty is that part of the state sovereignty in which relation of member state show the greatest restraint. It is connected not only that taxes are the major constituting financial system of the state, but also that they are established, change and supervised by Parliament. It is fixed in constitutions of member states as the major principle of the national fiscal law. The European parliament does not possess corresponding powers. At the same time creation of the uniform market is impossible without uniform standards in sphere of the taxation of EU member states. Therefore to consider a parity of the integration and national fiscal law it is necessary in two planes [144]:

• in a regulation subject;

• under the legal form.

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A source: TOLSTOPJATENKO GENNADY PETROVICH. the EUROPEAN FISCAL LAW (a theory and practice problem) the DISSERTATION competition of a scientific degree of the doctor of juridical science. Moscow. 0000

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