
	Taxes and Taxation Reference: Nosova E.S. The Impact of the Court of Justice Decisions on the Development of the European Tax Law // Taxes and Taxation. 2015. № 9. P. 716-724. URL: https://en.nbpublish.com/library_read_article.php?id=67007 Nosova E.S. The Impact of the Court of Justice Decisions on the Development of the European Tax Law Abstract: The object of the study is the degree of influence of the EU Court of Justice decisions on the establishment and development of European tax law. The subject of the research is EU tax law and court cases brought to the European Court of Justice as well as the opinion of authoritative scholars in the field of tax law. In particular, the author considers the Avoir Fiscal, Royal Bank of Scotland v Greece, Daily Mail, Marleasing SA v La Comercial International de Alimentacion cases to understand the role played by the EU Court of Justice decisions in the establishment and development of European tax law. Particular attention is paid to the concept of "judicial activism." The methodological basis for the research involves the methods of systems, logical and comparative legal analysis. The author, taking into account the opinions and criticism of authoritative international scholars on this subject, gives his opinion on the validity of claims and criticism on the theme of the Court of Justice empowerment and its judicial activism in the tax and financial spheres. The scientific and practical novelty of the research results is caused by the fact that the author analyzes the impact of the theoretical foundations of the Court of Justice case law on the establishment and development of European tax law and defines the concept of "judicial activism". According to the author, this is a rather understudied topic despite the fact that the sufficient amount of works over decisions of the European Court of Justice and tax law has been published, however, very few scientists study the impact of decisions taken by the Court of Justice on the development of EU tax law. Keywords: European Union, Court of Justice, rule of law interpretation, EU law principles, tax law, financial law, court practice, freedom of establishment, supremacy of law, direct effect This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Dogovor o Evropeyskom soyuze 1992 goda (v redaktsii Lissabonskogo dogovora). Rezhim dostupa: eulaw.ru/treaties/teu 2. Osnovy prava Evropeyskogo Soyuza: Uchebnoe posobie / Pod red. Kashkina S.Yu. M. 1997 3. Delo 270/83 Commission v France [1986] ECR 0273 4. 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Nosova E.S. The Impact of the Court of Justice Decisions on the Development of the European Tax Law