欧盟税制概况

The general profile of EU tax system

在处理欧盟税法具体细节问题之前,需要对欧盟制度、机构及相关程序有基本的了解。从欧盟的发展入手,在介绍欧盟自有财源之后,对共同体条约确立的基本原则及相关制度进行论述,涉及欧盟机构设置及其权限、共同体的立法形式及司法体制,最后论述欧洲间接税和直接税的发展进程、最新发展状况及发展趋势。

A basic understanding of European institutions and procedures is needed before dealing with the specifics of EU tax law. This paper aims at providing the indispensable theory and information for the deep study of the concrete and individual rules of the EU tax law by means of the introduction of the different ways and traces in the course of the development of EU tax law. In accordance with the aims, this paper starts with the brief introduction of the development of EU, what follows the explanation of the own resources of EU which is next to the first part is the dissertation on the basic principles and related systems created and established by the EC Treaty referring to the organs of EU and their respective competences, the forms of legislation and the judicial system at EU level. Immediately, this paper finished the dissertation on the above - mentioned principles and systems all of which are the necessary knowledge for the study of EU tax law, this paper discusses the courses, the newest situation and the tendency of the development related to the indirect tax and direct tax in EU.