Selected philosophical and practical aspects of the indirect taxes' harmonization in the EU member states Cover Image

Wybrane filozoficzne i praktyczne aspekty harmonizacji podatków pośrednich w krajach członkowskich Unii Europejskiej (ze szczególnym uwzględnieniem podatku od wartości dodanej)
Selected philosophical and practical aspects of the indirect taxes' harmonization in the EU member states

Author(s): Marek Jakubiec
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Stowarzyszenie Mage.pl
Keywords: tax law; harmonization; European Union; VAT;

Summary/Abstract: Tax issues are important points of interest in the contemporary states and sovereignty in this area turns out to be one of the determinants of their independence. However, with the increasing economic and political integration within the European Union, the process of harmonization of national tax regulations has started. The sovereignty was thus limited by the member states of the EU. Nevertheless it does not mean that the harmonization runs smoothly and that the state authorities want to agree to restrict their competence in the key economic area. The purpose of this article is to present some aspects of this process, with particular emphasis on the political and social difficulties. Considerations will be focused on the unification of the member states regulations relating to indirect taxes, especially value added tax.

  • Issue Year: 5/2016
  • Issue No: 1
  • Page Range: 59-69
  • Page Count: 11
  • Language: Polish