INDIRECT TAX HARMONIZATION IN THE EUROPEAN UNION
Tax harmonization indicates coordination of tax systems in the EU Member States in order to avoid national tax measures that could adversely affect the functioning of the common market, iе. the free movement of goods, services and capital, and that could distort competition. The EU Treaty lays down the legal rules relating to taxes, and to date have not changed. According to them, each member state has the right to retain its own tax system, and to bring in new tax forms, under the provision that some of their parts (the tax rate, base, etc.). Comply with the decision of the EU bodies. The European Union has adopted a number of specific guidelines (directive) on the harmonization of taxes, and reached a minimum harmonization of tax systems. Therefore achieved a partial harmonization of direct taxes, and the most has been the harmonization of indirect taxes, ie. VAT. and excise.
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