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(Download) "Judicial Cooperation and Legal Interpretation in European Union Tax Law." by Faulkner Law Review ~ Book PDF Kindle ePub Free

Judicial Cooperation and Legal Interpretation in European Union Tax Law.

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eBook details

  • Title: Judicial Cooperation and Legal Interpretation in European Union Tax Law.
  • Author : Faulkner Law Review
  • Release Date : January 22, 2009
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 314 KB

Description

I. INTRODUCTION The relationship between European Community (EC or Community) law and the national laws of its member states is complicated. The treaties establishing the European Communities (2) have created a law system sui generis, i.e., separate from that of the individual member states, with its own terminology and underlying legal principles. (3) Community law is the common internal law of the member states rather than a law between the states, as is the case in traditional international law. Beyond the mere creation of mutual rights and duties between the states, as under traditional international law, Community law regulates the relation between the Community and its subjects, including member states and private and legal persons, and between these subjects amongst themselves. (4) As a distinctive legal order, Community law regulates the powers, rights, and obligations of the Community and its subjects. Community law also provides for the procedures required for determining, adjudicating, and sanctioning infringements of the law. (5)


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