33Thus, first, Article 5(4) TEU relates to action of the EU institutions. In accordance with the first subparagraph of that provision, under the principle of proportionality, the content and form of EU action is not to exceed what is necessary to achieve the objectives of the Treaties. The second paragraph of that provision concerns the EU institutions and the requirement for them to comply with the principle of proportionality when they act in the exercise of a competence. In this case, the national provision at issue in the main proceedings arises from the Tax Code of Procedure adopted by the Bulgarian legislature and concerns the procedural treatment of taxpayers in Bulgaria.
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