The sources of European law can be distinguished essentially in two basic types:i)the primary law established in the Treaty of the European Union;ii)the derivate legislation, defined in legal acts issued by the EU institutions (and thus typically in the regulations and the directives, as well as in the so-called soft law).
CITATION STYLE
Boria, P. (2017). The Sources of the European Taxation Law. In Taxation in European Union (pp. 53–78). Springer International Publishing. https://doi.org/10.1007/978-3-319-53919-5_3
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