ПОРЕСКО ПРАВО ЕВРОПСКЕ УНИЈЕ
TAX LAW OF THE EUROPEAN UNION

Summary/Abstract: A great progress has been made in the field of European integrations viewed through greater and more prominent co-operation between taxing policies of member countries. The European Union has no right to levy taxes into the internal market of the Union, measures introduced by member countries should not violate the freedom of movement of people, goods, capital and services and should not imperil competition. Future: Agreement over the nature of harmonisation of fiscal policies and tax systems. Practical aspect: relatively slow progress in terms of tax issues member countries should come into agreement with, which turn out to be very complex, where concordance is difficult to realise due to economic, political, demographic and other differences. To research, what taxes are more effective at the national level, giving better results in a harmonised composition of the European Community. The only European tax - VAT. Regulating direct taxes is left over to member countries. There is a latent feeling of conflict between the construction of overnational European market, and constant striving of member countries to preserve their fiscal sovereignty. The European Union has introducted new instruments so as to accept new challenges. Establishing permanent forum, which gathers member countries, deals with exchange of information in the domain of direct taxes. The forum is tasked to establish communication with business entities and the public to inform them of their rights in other member counties, and the result is more efficient fight against tax evasion. The objective is to provide four freedoms and the answer to the European Court requirements. In near future to perform arrangement of administrative cooperation of tax organs in the field of indirect taxes (VAT): introducing electronic data bases, providing access to records in terms of VAT, tax organs in other member countries and secrecy of records towards third countries. In terms of direct taxes to define joint tax system applicable to status changes (distributions, mergence, exchange of shares, tranfer of property) with companies from different member countries.

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