Abstract
Introduction. Economic and political processes in integration associations are accompanied by the convergence of the legal systems of their Member States. The area of harmonization, which is both important from the point of view of the formation of the internal market (indirect taxes) and sensitive from the point of view of sovereignty (direct taxes), is the sphere of taxation. Despite the long-term work on the harmonization of legislation on taxes and fees within the framework of the EAEU, there are still many issues that need both interstate and national settlement. Methods. The methodological basis of the research was made up of general scientific methods of cognition: analysis, synthesis, abstraction, induction, deduction, analogy, modeling, systemic, as well as private scientific methods – the formal legal method and comparative legal method. Results. The authors refer to the practice of the EAEU Court as a supranational judicial body with the authority to resolve disputes on the application of the sources of the EAEU law, as well as to clarify their provisions. Cross-border tax issues may become the subject of research by the EAEU Court, including in the procedure for the implementation of advisory competence. The acts of the EAEU Court allow not only to resolve the dispute, but also to eliminate possible conflicts in law, as well as the inconsistency of its understanding. The growing role of Court acts is noted precisely as acts of interpretation, which is shown by the examples of advisory opinions on tax disputes. The article examines the basic principles of collecting indirect taxes on the export and import of goods and services on the example of the advisory opinion on the case CE-2-1/1-22-БК, as well as comparisons with earlier cases considered by the EAEU Court, in which tax issues were raised. The connection of the considered problems with the concept of tax sovereignty is noted. Defining the boundaries of the circle of taxable persons is related to the tasks of national policy, including such as combating tax evasion and protecting the national fiscal base. Discussion and Сonclusion. In the course of the study, the authors come to the conclusion that the EAEU Court does not have the authority to determine the order of execution of the decision, as well as to apply interim measures, at the same time, the countries themselves participating in the integration association impose on law enforcers the obligation to adhere to the principles of maintaining confidence in the Treaty on the EAEU.
Published Version
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