El ordenamiento jurídico europeo. Fuentes y principios generales con especial referencia al Derecho Tributario

Abstract

With the addition of Spain to the European Union a new law, European Union law that has led to the consideration of new guiding principles of the legal system appears. This paper deals with the sources of Community law, both the original or primary law, such as those derived or secondary law, with particular reference to the Regulation and the Directive. Complete system sources the general principles of law, some of them with special emphasis on taxation, which are analyzed in the light of the ECJ case law.