| Article | Legal Framework for the Harmonization of Tax Law in the European Union |
|---|---|
| Authors |
Berezovska I.
|
| Name of magazine | Scientific-practical professional journal «European Law» (Ukrainian language) |
| Issue | 2-4 / 2012 |
| Pages | 91 - 97 |
| Annotation | The article is devoted to the analysis of legal bases of harmonization of tax law of EU states-members. The special attention is stressed on the of reasons research that predetermine the features of development of EU tax policy. Legal principles are separately analysed for realization of harmonization of tax systems of Member States in the sphere of indirect and direct taxation and basic directives that provide harmonization of certain types of taxes in EU are determined. |
| Keywords | European Union, harmonization, tax law, tax, directive, VAT, excise duties. |
| References | |
| Electronic version | Download |