Ivanov D.O. Significance of the Practice of the European Court of Justice regarding Profit Taxation

Abstract: The author analyses the significance of the practice of the European Court of Justice for the integration of direct taxation in the EU member states. The article describes the decision-making process of the European Court of Justice in direct taxation cases, as well as possible implications of the judgments of the European Court of Justice for the EU member states, the common market and for taxpayers from third countries. Key words: tax law, tax law of the EU, negative integration, integration of taxation, income tax, Court of the EU, decisions of the Court of the EU, practice of the Court of the EU, taxes of the EU, taxation of companies