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ředitelství v Ústí nad Labem [2009], ECJ C-572/07, ECLI:EU:C:2009:365, 11.6.2009. Schermers, H. & Waelbroeck, D. (2001), Judicial Protection in the European Union , The Hague, London & New York: Kluwer Law International. Sehnálek, D. & Týč, V. et al. (2016), Soudní dvůr EU a výklad práva Evropské unie , Brno: Masarykova univerzita, Právnická fakulta. Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment, OJ L 145, 13

Service. 2015. Российский статистический ежегодник. 2015 . Moscow: Federal State Statistics Service. Federal Tax Service of Russia. 2016a. Forms 1-НДС “Report on Structure of Tax Accruals for Value Added Tax” for 2006 – 2014. Available at www.nalog.ru (last accessed 20 March 2016). Federal Tax Service of Russia. 2016b. Forms 5-НИО “Report on Tax Base and Structure of Tax Accruals for Corporate Property Tax” for 2006 – 2014. Available at www.nalog.ru (last accessed 20 March 2016). Federal Tax Service of Russia. 2016c. Forms 5-П “Report on Tax Base and Structure

resources, it cannot pay out welfare and pension benefits to citizens. In one sense, it does not matter very much where the state gets its money from as far as cash reserves are concerned. A value-added tax on goods and services purchased by consumers or any other service tax will do just as well as far as the state is concerned as income tax or national insurance contributions, but the source of taxation does affect the legitimacy of citizens’ claims to rights. Citizens can demand welfare benefits if they have made long-term contributions to an insurance scheme, and

since 20123 an additional European investment plan financed by newly-issued bonds and backed by supranational taxes. In particular, this civil society movement led by several UEF national sections and backed by trade unions and other non-profit organizations, proposed to use the Financial Transaction Tax (FTT), and a CO 2 tax. In addition, it can also be considered, as possible new fiscal resources, a share of the Common Consolidated Corporate Tax Base (whenever it is agreed in the Council), a share of the Value Added Tax (VAT) base, and an air

push for the implementation of this agenda15, since the German cabinet rather agrees to the Euro stabilisation function, whose cost is known, unlike the unknown liabilities of the European Deposit Insurance Scheme. In any event, from a federalist point of view, the Eurozone fiscal capacity should be endowed with new own resources of the fiscal type, in particular those coming from the Financial Transaction Tax (FTT), a CO2 tax, a share of the Common Consolidated Corporate Tax Base (whenever it is agreed in the Council), a share of the Value Added Tax