Enhanced capacity of the rule of law in the European Union- Challanges and possible novelties of the rule of law mechanism and review of delicate national tax issues

This paper explores the announced novelties in the rule of law mechanism in the European Union and examines the ways in which considerations of tax policies and tax legislature may effect and contribute to the development of the rule of law. Particular attention is paid to describe and compare a different approaches on the offered steps in building the new regime of safeguarding the rule of law as the core and constitutional principle of European Union. As it is in the same time a fundamental constitutional and national legal principle author gives an review of national tax issues in the rule of law context