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Structures of the taxation systems in the European Union
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The Commission considers that tax policy should support broader EU policy objectives such as the goal set by the Lisbon European Council of making the EU the most competitive economy in the world by 2010. Increased tax co-ordination would help Member States to meet these objectives. But while a large measure of harmonisation is necessary in the VAT and excises fields, in other tax fields tax co-ordination does not imply tax harmonisation. It is in this general context that the European Commission has drawn up its plans for the next few years in the tax field1. The work on the elimination of harmful tax competition should continue. But to achieve a balance in EU tax policy, attention must also be paid to the concerns of taxpayers, both individuals and companies. This means eliminating tax obstacles hindering the exercise of the fundamental freedoms guaranteed by the EC Treaty. The Directorate-General for Taxation and the Customs Union is responsible for implementing this tax strategy. As part of this work, the Directorate-General monitors the taxation policies and practices of the Member States so as to be able to define coherent approaches at Community level
European Commission - Personal Name
92-894-5149-1
NONE
Economics
English
2003
1-263
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