The integrated trends of taxation in the european union

Member states of the European Union forming and applying the integrated law implement the special law of sui of generis, which has, as a rule, the priority with respect to their international obligations on the bilateral basis, thus they directly affect the conducting of the entrepreneurship activity of the economic entities registered in the member states of the European Union. Tax law of the European Union intermediates the mechanism of the financial-legal regulation of formation and development of the regional market for the European Union. Within the next few years the tax law of the European Union will be developed implementing a number of the directions of Lisbon’s strategy in the area of taxation, which foresees the adoption of the complex of the enactments of the secondary law.

countries of the European Union, taxation, indirect taxes, direct taxes, rapprochement of rates, corporate tax, income tax, tax system, European law, tax