Koncepcja ujednolicenia podatku w prawie Unii Europejskiej
The concept of tax unification in the European Union law

Summary/Abstract: Tax harmonisation refers to the coordination of the taxation systems of European Union member states for the purpose of preventing any national tax measures that could have a negative effect on the functioning of the common market – that is to say, on the free movement of goods, services and capital, and that could distort competition. The European Union has adopted a number of separate directives concerning the harmonisation of taxes, and a certain minimum of tax harmonisation has been achieved. The last enlargement of the EU additionally deepened tax differences in the Union. Thus, in spite of the introduction of a common market and economic and monetary union, there is still no genuinely common tax policy in the EU. That is why probably it will be very difficult to implement the European concept of tax.

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