Measures against harmful tax competition in the European Union

This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization and tax competition, including fair and harmful tax competition. Because of the consequences of harmful tax competition for the functioning of the Common market, at the level of the European union there are a lot of efforts in order to effectively counter harmful tax competition. This paper also considers the role of the European Court of Justice in the fight against harmful tax competition.