Tax Conflicts in the Light of the European Tax Harmonization

Studying the main points of the international tax law and the European tax law we can state that the international tax law gives rise to the conflicts in the differences national tax systems one hand, but the other hand the international and European tax law can solve the tax conflicts, which arise from the differences of (the member states') national tax system, legislation.The tax conflicts are originated from the narrower meaning of the international and European tax law, but an extensive sense the international and European tax lawwhich is the result of the European tax harmonization -is a legal-field, which gives solution for these conflicts and for the international tax problems.Sovereign states have independent tax legislations, these tax systems are differences widely, but sometimes its have the same regulations.These differences and these sameness cause the conflicts between the nation's tax regulation.In this study I examine what are the main points of the conflicts in the international and European taxation, what kind of conflicts are in the EU tax law, how can solve the tax conflicts the European tax harmonization, what is the method of it?The principles often coincide with the methods of taxation that leads in the international relationships to injustice causing for example double taxation.Every state has own sovereignty in the right to levy taxes, it would be different, and that's why every state has a different taxation system: Every state has own right to assessment the following in their tax system: The states are difference in the followings:1.The type of taxes.How many and what kind of tax is in a state?( e.g: EVA (Simplified Entrepreneurial Tax) is introduced only in Hungary nowhere else in the EU) 2. Who will be the taxpayer, who will be the subject of the tax? 3. What is the order of tax base calculation amongst each tax?If the taxes are the same in two state, maybe the calculated of the tax is difference (for example since 2002 is a new topic in the EU, the corporate income tax is to be unified ( the common consolidated company tax base), so there won't be high conflicts in calculation of tax base) 4. What is the tax rate in the difference taxes?