Korolev, G.A. Basic aspects of the European Union tax policy

Abstract: The author studies the main issues of tax law and policy of the European Union. The author evaluates the legal fundamentals for the tax policy, the competence of the European Union and the member states in the tax sphere. The author considers that the key principles for the coordination of tax administration of the member states in the EU are: avoiding discrimination and double taxation, prevention of abuse of competence by the tax bodies, lowering the costs regarding taxation in different tax jurisdictions. The author notes, that it is the formation of the common EU market in 1960s and its transformation into the united domestic market in early 1990s required the conditions for the formation of norms and principles in the sphere of taxes and levies, which would guarantee implementation of the basic rights and freedoms: free movement of goods, services, persons and capital among the EU Member States. According to the EU law these freedoms may not be abridged with any obstacles, including those in the sphere of taxation. Accordingly, the coordination process for the tax systems of the EU Member States was aimed fi rst of all at guaranteeing the unity of the domestic market of the EU.

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