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EU Tax Law in the Integration Process

Ruohong Chen

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Abstract

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.

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What this paper is about

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.

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Available abstract

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.

Key concepts: Tax law, Direct tax, Law, Business, Member states, Tax reform, Economics, Political science

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