NALOGOVOE PRAVO EVROSOYUZA
Rubrics: STATE, CIVIL, ADMINISTRATIVE LAW
Authors:
1.
Ul'yanovskiy filial Rossiyskoy akademii narodnogo hozyaystva i gosudarstvennoy sluzhby pri Prezidente RF
Type:
Article
Pages:
from 16
to 21
Status:
Published
Received:
12.09.2016
Accepted:
20.09.2016
Published:
25.09.2016
Language:
Russian
Keywords:
Евросоюз, налоги, европейское право, налоговая гармонизация
Abstract (English):
V stat'e obosnovyvaetsya mnenie, chto v evropeyskom nalogovom prave segodnya slozhilsya kompleks norm, napravlennyh na obespechenie realizacii edinoy nalogovoy politiki stran Evrosoyuza. Avtor pokazyvaet, chto normy nalogovogo prava ES udelyayut vnimanie otnosheniyam v sfere nalogooblozheniya, sblizheniya nalogovyh stavok, garmonizacii i unifikacii nalogovyh konstrukciy v celyah sozdaniya edinogo dlya ES rynka tovarov, uslug, kapitala i rabochey sily. Sdelan vyvod, chto nalogovoe pravo ES - otrasl' mezhdunarodnogo prava, kotoruyu sostavlyaet sovokupnost' pravovyh norm, imeyuschih mezhdunarodnoe proishozhdenie i reguliruyuschih obschestvennye otnosheniya po povodu ispol'zovaniya nalogovoy garmonizacii.
V stat'e obosnovyvaetsya mnenie, chto v evropeyskom nalogovom prave segodnya slozhilsya kompleks norm, napravlennyh na obespechenie realizacii edinoy nalogovoy politiki stran Evrosoyuza. Avtor pokazyvaet, chto normy nalogovogo prava ES udelyayut vnimanie otnosheniyam v sfere nalogooblozheniya, sblizheniya nalogovyh stavok, garmonizacii i unifikacii nalogovyh konstrukciy v celyah sozdaniya edinogo dlya ES rynka tovarov, uslug, kapitala i rabochey sily. Sdelan vyvod, chto nalogovoe pravo ES - otrasl' mezhdunarodnogo prava, kotoruyu sostavlyaet sovokupnost' pravovyh norm, imeyuschih mezhdunarodnoe proishozhdenie i reguliruyuschih obschestvennye otnosheniya po povodu ispol'zovaniya nalogovoy garmonizacii.
Keywords:
Евросоюз, налоги, европейское право, налоговая гармонизация
Евросоюз, налоги, европейское право, налоговая гармонизация
1. http://ec.europa.eu/taxation_customs
3. Govorova O.E Garmonizaciya kosvennogo nalogooblozheniya v Evropeyskom Soyuze: akcizy na alkogol', tabak i energonositeli// Rossiyskoe pravo v Internete.2009. № 1.
4. Shepenko R.A. Yuridicheskaya priroda akcizov// Konsul'tantPlyus, 2010.
5. Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;
6. Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification);
7. http://www.brokert.ru/material/nalogooblozhenie-v-tamozhennom-soyuze.
8. https://www.nalog.ru/rn77/about_fts/international_cooperation/smo/brick/.
