INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION

УДК 347.9 The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed. The author mentions the following benchmarks of the European tax integration: these are tax harmonization in the area of direct taxation, prohibition of discrimination and of unfair competition, leading role of fundamental freedoms in field of European integration. The direct effect of EU law is brought into light. The international treaty is a special source of law of Member States and it used in cases which can't be regulated by national legislation or by acts of integration law. Directives and regulations as sources of EU secondary law are described in the article. Their special features are also brought into light. International EU agreements and acts of cooperation in the area of taxation are also brought into light. The special role of soft law is also mentioned in the article. The special role of the European Court of Justice in forming of EU tax law is emphasized. The conclusion of the article is in the statement of importance of taxation in the forming of internal market in integration community. The expected results are important both from theoretical and practical points of view and include: working out the legal framework of direct taxation and finding out actual problems of integration tax law mentioning modern trends of cross-border taxation; recommendations of improving of harmonization mechanisms in the EAEU and improving of the Russian Tax Code.