Carencias de la justicia tributaria en la Unión Europea

Abstract

The institutions of the European Union have some tax competences given by their member States, specially highlighting fiscal harmonization of certain state taxes. In spite of the fact that almost all the European Union member States have similar principles of tax justice, there is not an specification about them in the Primary Law of the European Union. The tax harmonization directives, despite this lack of express specification, cannot forget these principles of tax justice.