The relevance of the research topic is stipulated by the fact that Ukraine has obtained the status of a candidate for full membership in the EU community, and also by the beginning of direct negotiations between Ukraine and the EU on this issue, on the one hand, and by the lack of elaboration of the issues related to the nature of the fundamental substantive (material) principles of EU tax law in Ukrainian jurisprudence, on the other hand.

The purpose of the article is to reveal the nature of the fundamental substantive (material) principles of EU tax law, and to compare it with the nature of similar principles of EU law in general, as well as the principles of law in general.

As a result, the following results are obtained: the fundamental substantive (material) principles of EU tax law include the principle of harmonization of Community legislation in the field of indirect taxation and the principle of non-discrimination (equality) of all subjects of tax law. The first of these principles in its most conceptual dimension is manifested: 1) in the framework harmonization of legislation in the field of turnover taxes, excise taxes, and other indirect taxes to the extent that such harmonization is necessary to ensure the creation and functioning of the internal market and prevent distortion of competition; 2) in the minimum harmonization of legislation of the Member States in the field of direct taxation. The quintessence of the concept of the principle of nondiscrimination under EU tax law is that no Member State may impose, directly or indirectly, higher internal taxes of any kind on the products of other Member States than those directly or indirectly imposed on similar domestic products, nor may it impose internal taxes on the products of other Member States that, by their nature, could indirectly protect other types of its products. Both direct and indirect tax discrimination are rooted in the tax sovereignty of the Member States, but this connection is manifested in different ways. In addition, indirect tax discrimination is also caused by the spontaneous interaction of private business entities in the EU internal market. The fundamental substantive (material) principles of EU tax law are embodied in the method of dialectical removal of the properties of common law fundamental substantive (material) principles of EU law as a whole. However, the nature of the fundamental substantive (material) principles of EU tax law is crucially determined by the metaphysics of the EU tax and legal area, as well as by the respective contexts of the EU and its Member States in the EU internal market in this area of social relations. That is why the nature of the fundamental substantive (material) principles of EU tax law is complex and contradictory, as well as the relevant tax and legal reality that gave rise to it. Within the current paradigmatic framework of the EU legal area in general and the EU tax and legal area in particular, it cannot be changed in a fundamental way.

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