Usklajevanje obdavčevanja na ravni Evropske unije

slovenian

2018

volume 44, issue 5

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

Coordination of Taxation at the European Union Level Abstract: Coordination of tax policy is one of the basic elements that can contribute to greater economic integration in the European Union. In Article 2, the Treaty of Rome establishing the European Economic Community (EEC, the EU and the Community) that the EEC should, as its primary task, establish a common market by gradually approximating the economic policies of the Member States, as well as to promote the harmonious economic development and constantly balanced economic growth, increased stability, accelerated raising of standard of living and closer relations between the countries to which they belong. Article 3 of the Treaty of Rome also includes those activities of EEC that are necessary to satisfy the above-specified purposes. Among these activities, it provides that Member States must remove all obstacles to the free movement of goods, services, people and capital (four freedoms). Taxes and customs duties levied by Member States on a national basis may be one of the most significant obstacles to implementation of the four freedoms of the Treaty of Rome.

25.03.2020