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The Tax Harmonization in the European Union

In: Corporate Income Tax Harmonization in the European Union

Author

Listed:
  • Daniela Pîrvu

    (University of Pitesti)

Abstract

This chapter highlights the delicate aspects of tax harmonization in the European Union (EU) from a conceptual, legal and rational perspective. Tax harmonization in the EU is not a common policy in the tax field, but the adjustment of national fiscal policies are necessary for proper functioning of the single market. Tax harmonization can be achieved spontaneously (through market forces), by the actions of European institutions (fiscal policy coordination, the harmonization of tax laws, etc.), or by action of the European Court of Justice (prohibiting certain national tax rules that violate EU rules). It is a prerequisite for the creation and effective functioning of the Single Market. Although member states have, in principle, the freedom to set their own rules regarding national tax systems, this freedom is conditioned by observance of priority objectives of the EU’s founding treaties. Member states should avoid discriminatory tax measures (which can lead to disadvantageous treatment of people, goods, services or capital from other member states).

Suggested Citation

  • Daniela Pîrvu, 2012. "The Tax Harmonization in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 1, pages 8-24, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_2
    DOI: 10.1057/9781137000910_2
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    Citations

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    Cited by:

    1. Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
    2. Mariana-Luminita COMAN (LINTA), 2020. "Performance Analysis Of The Eu Member States' Tax Systems," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(3), pages 177-186.
    3. repec:cmj:journl:y:2013:i:28:pirvud is not listed on IDEAS
    4. Daniela PÎRVU, 2013. "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
    5. Luděk Kouba & Michal Mádr & Danuše Nerudová & Petr Rozmahel, 2015. "Policy Autonomy, Coordination or Harmonisation in the Persistently Heterogeneous European Union? WWWforEurope Working Paper No. 95," WIFO Studies, WIFO, number 58136, April.

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