Abstract This article examines the doctrinal status and significance of judicial precedent in the EU tax legal order, focusing on its implications for Ukraine’s integration. In the absence of full legislative harmonisation in direct taxation, CJEU jurisprudence serves as a primary mechanism for “negative integration”. Using doctrinal analysis and case studies, the research finds that while the EU rejects formal stare decisis , it operates via jurisprudence constante , where consistent rulings acquire quasi-precedential authority. The results show that the CJEU has developed essential standards – such as the prohibition of abuse of rights and fiscal neutrality – that redefine national tax autonomy. For candidate countries like Ukraine, alignment requires not only transposing directives but also integrating CJEU doctrines into domestic adjudication. The study concludes that judicial precedent balances fiscal sovereignty with market integration. It recommends enhancing judicial expertise in EU law to ensure legal certainty during the accession process.
Igor Ivanovych Babin (Sun,) studied this question.