Abstract

PEDROSA LOPEZ, José Carlos. The role played by European court of justice and the relevance of its case law in tax matters over member states. Rev. Bol. Der. [online]. 2015, n.19, pp.378-403. ISSN 2070-8157.

This article provides a comprehensive overview of the historical evolution of the European Union and of the primacy of EU Law over domestic laws of the Member States. It focuses on the role played by the European Court of Justice and, in particular, on the importance of its case law on taxation as a source of law and part of its legal system.

Keywords : TJUE; Jurisprudencia; libertades fundamentales; primacía; Unión Europa; Tribunal de Justicia; ECJ; case law; fundamental freedoms; primacy.

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