La funzione della Corte di Giustizia rispetto alla formazione dell’ordinamento tributario comunitario

Abstract

The article analyzes the role of the European Court of Justice within the european legal system with particular regard to its creative function, that gives special relevance to the European court’s activity, qualifying it as a fundamental element in the definition of the system of sources of law. In a more specific way, it is possible to identify in the european jurisprudence some orientations and to indicate the principles emerging from the european legal system with regard to the regulation of direct and indirect taxation. In any case, it is highlighted how the tax phenomenon in the European context can be traced essentially to a negative dimension.