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ASSESSMENT OF IMPACT OF THE EU LAW ON NATIONAL PROCEDURAL TAX LEGISLATION
Abstract
Given the strong impact of European Union law on domestic tax legislation, the aim of this paper is to assess whether such an impact and to what extent may be identified regarding the domestic procedural tax regulation. Despite general application and acceptance of principle of procedural autonomy of Member States, we are of the opinion that the above mentioned impact in this sphere is somehow underestimated. By use of the methods of analysis, synthesis, comparison and historical method, we would like to identify the actual impact of EU in this sphere and confirm or disprove the hypothesis that procedural autonomy of Member States cannot be interpreted as a full autonomy due to a significant impact of EU bodies.
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References16
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