ANALIZA STADIULUI ARMONIZĂRII FISCALE ÎN UNIUNEA EUROPEANĂ
REVIEW THE STAGE OF TAX HARMONIZATION IN EUROPEAN UNION

Summary/Abstract: Achieving harmonization of tax is one of the major objectives of the European authorities. The problem took magnitude especially following the accession of new Member States, whose the fiscal authorities defies the recommendations of the European Commission in terms of taxes, especially in the direct taxation area. We try through our paper to highlight the stage at which the process of harmonization is made and to analyze its implications for European taxation. We also address issues of tax coordination in the field of direct taxation, the draft directive analyzing what is working today, with implications that they entail.

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