Influência do Direito Tributário da União Europeia na Legislação Tributária dos Estados-membros

o Caso Especial da Tributação Direta

Abstract

This article seeks to make the reader familiar both with the European Union Tax Law and the way it has been developing and influencing the Member-States domestic tax law, mainly in the field of direct taxation. We hope to encourage Brazilian lawyers to join the debate and to share their experience in a federal legal system, in order to foster a rewarding exchange of experiences, and eventually help to solve many of the problems that exist at the European level and that can be explained by an incomplete and under denial tax federalism.