The Republic of Moldova has signed the Association agreement with the EU, Euroatom and its members which determines the necessity of identifying the EU legal instruments, notably, in tax matters. The present article represents an analysis of the founding treaties, secondary legislation and jurisprudence of the EU as well as an attempt to point out the distinctive features of the aforementioned rules on direct and indirect taxation. Furthermore, the article adresses the issue of the impact of the defence of human rights on EU requirements on administrative procedures (particularly, tax procedures).