| Abstract [eng] |
Integration of the European Union (EU) does not cover unification of direct taxation through the Member States. Therefore, each Member State runs its own taxation model. Nevertheless, due to the fiscal obstacles being construed in the light of Common Market the Member States are to take account of directives and other legal acts. Concerning specific institutional organization of the European Community as international body one should perceive, that Community legislation may affect national systems in three ways: by unification, harmonization and coordination. The second one is chosen for attainment of the consistency of direct taxation in the EU (coordination shouldn‘t be excluded either). The proximate and basic aim for this way of implementation is to be regarded as avoidance of double taxation in the international scene, though, it is not always so in the working practice of Community institutions (where it seems to be greater objectives leading to unification). After long-drawn discussions some significant results in the field of the harmonization of direct taxation were finally achieved, namely these: the Member States were obliged to retain from withholding taxes on distributed profits and on payments of interests and royalties under certain conditions; also transactions of mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States were relieved from any taxes; Member States were required to make interests payers in their territory provide information to the tax authorities, to be exchanged automatically with the tax authorities of the States of residence of the individuals entitled to the interests payments. This system enables to arrive at the effective taxation of EU-sourced savings interests in the home State of the individual recipient only. Another achievement is to be mentioned the coordination of mutual agreement and arbitration procedure of the elimination of double taxation in connection with the adjustment of profits of associated enterprises. Historical analysis of harmonization process leads to the conclusion, that regarding main steps in the sphere of EU-direct taxation to have been done, instruments of soft law (Commission‘s recommendations and others) and jurisprudence of the Eurepean Court of Justice are futher means of regulation of harmonization, wich also can lead to obligatory positive rules. |
