Slepets V. European Law in the branch of taxation (theoretical and historical - legal aspects)

The thesis is devoted to the complex analysis of theoretical and historical - legal aspects background, sources and course of formation of the European Law as a whole and in the branch of taxation in particular. The idea that the process of formation and modern state of the European Law in the branch of taxation describe the action of the principle of succession of Law which stipulates the contents of norms and character of sources of the latter, is grounded in the thesis. Taking into account this methodological reference the concept and contents of the European Law as a whole and European Integration taxation Law in particular are analyzed, their characteristics and structure are determined. The peculiarities of the European Law sources in the branch of taxation were researched, their classification was given, the contents and formation process of the sources were examined.