一体化进程中的欧盟税法

欧盟税法反映了欧盟税制协调的成果。欧盟税法在目标、功能、法律渊源等方面都不同于某一主权国家的税法;它的实现主要取决于其成员国的意志。就世界范围而言,欧盟一体化的税法在调整范围和调整深度方面也已经远远走在了各区域经济体的前面,但尚未达到任何一个联邦国家的联邦税法发展的程度。展望未来,欧盟税法一体化的发展仍将经历一个漫长而曲折的过程。

EU Tax Law in the Integration Process

EU tax law reflects EU tax coordination achievement.In terms of its extent,EU tax law leads the tax laws of other regional economic bodies.However,EU tax law can not be labeled federal tax law yet because the adoption of EU tax law still requires approval from each member state.EU tax law is different from the tax laws of its member states in the target,function and sources of the law.In the future,EU tax law is still facing a long and flexuous way.