欧洲法院在欧盟税法发展中的作用

The Role of the European Court of Justice in the Development of EU Tax Law

欧盟税法是欧盟法律体系的一个重要组成部分,体现了欧盟在税收一体化领域的成果。通过行使《欧洲联盟运行条约》赋予的管辖权,欧洲法院在监督和保障欧盟税收一体化的实现、确保对欧盟税法的统一解释、确立税法领域的法律原则,以及维护成员国的税收主权和纳税人的合法权益等方面发挥了重要作用。随着欧盟税收实践的发展,欧洲法院也开始在成员国间税收协定争端的解决中扮演仲裁者的角色。同时,欧洲法院只是欧盟治理结构中的“一驾马车”,欧盟税法的发展离不开欧洲法院与其他欧盟机构之间的相互配合。

The EU tax law is an important part of the EU legal system and embodies the EU’s achievements in the field of tax integration.By exercising its jurisdiction under the Treaty on the Functioning of the European Union,the European Court of Justice plays significant roles in overseeing and guaranteeing the realization of EU tax integration,ensuring a unified interpretation of the EU tax law,developing legal principles in the field of tax law,as well as safeguarding the tax sovereignty of the member states and protecting the taxpayers’rights.With the development of EU taxation practices,the European Court of Justice has also begun to act as an arbitrator in the settlement of tax agreement disputes among the member states.However,the European Court of Justice is only one of the main bodies in the governance structure of the European Union.It is indispensable for the European Court to cooperate with the other EU institutions in order to develop the EU tax law.