Pimenova O.I. Subsidiarity as a Principle of the Exercise of Joint Competences of the European Union and its Member States: on the Example of Tax Legislative Regulation

Abstract: Theauthor uses an example of tax legislative regulation to analyze the role and place of subsidiarity principle in the mechanism of supranational legislative regulation of relations associated with joint competences of the European Union and its member states in the present article. The author claims that despite the flexible and mild nature of regulation under the subsidiarity principle, this concept envisages rigorous control over the execution of legislative prerogative powers of supranational institutions of the European Union. For this reason, the article is focused on the development of methodological basis of exercise of general legislative activities in a multilevel structure. European Union directives in the area of direct taxation may be considered as an example of how the subsidiarity principle has been put into practice by member states when supranational institutions perform only those tasks which are crucial for the creation and maintenance of a single domestic market in the European Union.

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