Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

International Law and International Organizations
Reference:

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.


Keywords:

European law, the European Union, tax law, coordination, tax administration, tax competition, cooperation, fi scal sovereignty, jurisdiction, tax sphere.


This article can be downloaded freely in PDF format for reading. Download article


References
1. http://eulaw.ru/treaties/tfeu
2. http://ec.europa.eu/prelex/detail_dossier_real.cfm?CL=en&DosId=185410
3. Communication from the Commission to the Council. “Towards an Internal Market without tax obstacles”, COM [2001]582
4. EEC Fiscal and Fin. Comm., Tax Harmonization in the Common Market (Newmark Report) (July 9, 1962). // Zakharov A. S. Nalogovoe pravo ES. Aktual'nye problemy funktsionirovaniya edinoi sistemy. M., 2010
5. Shelton (Hrsg) Commitment and Compliance: the Role of Non-Binding Norms in the International Legal System, 2000. P.15
6. Case C-106/91 Ramrath [1992] ECR I-3351; Case C-48/75 Royer [1976] ECR 497; Case C-152/03 Ritter [2006] ECR I-1711 i dr.
7. Gidirim V.A. Printsip rezidentstva korporatsii v mezhdunarodnom nalogovom prave // NB: Mezhdunarodnoe pravo. — 2013.-¹ 1.-S.123-170. DOI: 10.7256/2306-9899.2013.1.427. URL: http://e-notabene.ru/wl/article_427.html
8. Postnikova E.V. Pravovoe regulirovanie priznaniya professional'nykh kvalifikatsii v sfere predostavleniya uslug v Evropeiskom Soyuze // NB: Mezhdunarodnoe pravo. — 2013.-¹ 1.-S.75-122. DOI: 10.7256/2306-9899.2013.1.592. URL: http://e-notabene.ru/wl/article_592.html
9. Babin B.V. Programmatic Regulation in the Modern International Law // NB: Mezhdunarodnoe pravo. — 2013.-¹ 3.-S.1-35. DOI: 10.7256/2306-9899.2013.3.9302. URL: http://e-notabene.ru/wl/article_9302.html
10. A.V. Grishin. Evro kak natsional'naya valyuta tret'ikh stran i territorii s osobym statusom // Pravo i politika. – 2009. – ¹ 8.
11. O.V. Guseva. Evropeiskii Soyuz: pravovoe regulirovanie pryamykh inostrannykh investitsii. // Politika i Obshchestvo. – 2009. – ¹ 6.
12. Inshakova A.O.. Unifitsirovannoe pravovoe pole innovatsionnogo ekonomicheskogo razvitiya i nanotekhnologii ES // Pravo i politika. – 2013. – ¹ 7. – S. 104-107. DOI: 10.7256/1811-9018.2013.7.7847.
13. G. A. Pakerman. Opyt unifikatsii prava ob investitsiyakh v Evropeiskom soyuze // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. – 2012. – ¹ 1. – S. 104-107.
14. O. A. Krasnoperova. Istochniki integratsionnogo nalogovogo prava kak element nalogovogo mekhanizma gosudarstv-chlenov ES // Nalogi i nalogooblozhenie. – 2012. – ¹ 3. – S. 104-107.
15. Nikitkova U.O.. Ob effektivnosti praktiki mestnogo nalogooblozheniya // Nalogi i nalogooblozhenie. – 2013. – ¹ 12. – S. 104-107. DOI: 10.7256/1812-8688.2013.12.10238.
16. Savina O.N.. Regional'naya nalogovaya politika v usloviyakh razvitiya innovatsionnoi ekonomiki: teoreticheskii aspekt // Nalogi i nalogooblozhenie. – 2013. – ¹ 12. – S. 104-107. DOI: 10.7256/1812-8688.2013.12.6489.
17. Bashkirova N.N.. Eticheskie osnovy vozniknoveniya nalogovykh riskov gosudarstva // Nalogi i nalogooblozhenie. – 2013. – ¹ 9. – S. 104-107. DOI: 10.7256/1812-8688.2013.9.9672.
18. V.A. Gidirim. Printsip rezidentstva korporatsii v mezhdunarodnom nalogovom prave // Nalogi i nalogooblozhenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/1812-8688.2013.02.3.
19. O. N. Savina. Regional'naya nalogovaya politika v usloviyakh razvitiya innovatsionnoi ekonomiki: teoreticheskii aspekt // Nalogi i nalogooblozhenie. – 2012. – ¹ 2. – S. 104-107.
20. O. I. Khairullina. Nalogovye aspekty amortizatsionnoi politiki // Nalogi i nalogooblozhenie. – 2012. – ¹ 1. – S. 104-107.
21. A. V. Vasil'ev. Tseny, inflyatsiya, nalogi, innovatsionnoe razvitie. // Politika i Obshchestvo. – 2011. – ¹ 5
22. Nekrasov A.I. Osnovy pravovogo regulirovaniya politiki
23. Evropeiskogo Soyuza v oblasti finansovykh uslug // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2013. - 2. - C. 210 - 209. DOI: 10.7256/2226-6305.2013.2.6341.
24. V. B. Ryzhov Politika torgovli i razvitiya
25. Evropeiskogo soyuza // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2011. - 3. - C. 151 - 158.