Tax justice issues in the European Union

Abstract

One of the basic preliminary issues that would contribute to a better development of EU Tax Law should consist on a definition, within its own judicial discipline, of the material principles of Tax Justice. We cannot expect to make progress in the technical development of the community tax rules and in the enlargement of their scope of action, without having previously defined certain taxation parameters. These, in turn, could be seen as a reassurance by the taxpayers of the various Member States of the European Union regarding its tax rules. It should be able to define some principles that were somewhat similar to those included in the Constitutions or the Constitutional Law of the various member States.