The Constitutional principles of the fiscal law and its desirable adoption by the European Union's Law

Abstract

The current globalization is a fact which antecedent may lie in supranational organizations like the European Union. The member States have renounced to a part of their fiscal sovereignty in favour of the Union. In this context, the author advances the adequacy of the adoption of fiscal principles with constitutional rank by the European Union’s law as a citizen’s rights guarantee.Published online: 27 November 2014

Keywords

• globalización
• derecho financiero y tributario
• principios constitucionales
• derecho de la unión europea