½Û×ÓÊÓÆµ

Commentary

V1.230D VAT and the principle of subsidiarity

Part V1 General principles and rates of tax

The principle of subsidiarity is set out in article 5 of the Treaty on European Union1:

'The use of Union competences is governed by the principles of subsidiarity and proportionality…Under the principle of subsidiarity, in areas which do not fall within its exclusive competence, the Union shall act only if and in so far as the objectives of the proposed action cannot be sufficiently achieved by the Member States, either at central level

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 13:45