Are the Member States responsible for damages caused by breaches of EU law in the field of taxation?
2016
Abstract
The Court of justice of European Union has very big influence on the final version of the national tax legislation. The Court of justice of European Union through its decisions implements in a field of taxation a specific way of tax harmonization (so called indirect harmonization).
As part of the contribution, several tax cases are also demonstrated. The main objective of this paper is to highlight the role of EU law in the area that should fall within the competence of the Member States.