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Annotation
The article aims to points out in short the legal construction and the legislative methodology of the European Union, for issuing directives for the approximation of the laws and regulations of the Member States, concerning direct taxes. It also brings to content the significance of the case law of ECJ in taxation, as an additional informal source of integration.
Keywords
shared legislative competence; European Union; direct taxation; primary law sources; secondary law sources; negative integration; case law on taxation.
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