The interpretation of the standards of treaties of EU about direct taxing in the practice of the court of the EU

Abstract

The article investigates the norms related to direct taxation within the TEU and ТFEU. Direct taxation is not mentioned in the founding EU Treaty directly, but there is a number regulations associated with this issue. This led to the urgent need for interpretation by the Court of Justice. This is the work of the Court of Justice which is studied in this paper.
Keywords: EU, European Court, the founding treaties of the EU, harmonization of direct taxation in the EU.