The juridical integration of national, international and European tax law

Abstract

The article examines the relationship between the sources of tax law and their interpretation. This subject is approached by analysing the system of the sources and the relationship between legal orders in terms of “juridical integration”, in an historical perspective showing the evolution of the topic, first examining its general characteristics, then moving on to the specifc context of tax law. Through this lens, three specific cases will be analysed, showing the primary relevance and value of the theory of juridical integration: the principle of equality in tax law, the abuse of law, and the prohibition of confiscatory taxes.